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On-Demand Webinars

Our webinars provide a convenient way to learn about popular tax matters, ranging from corporate, individual, update and ethics topics. After you've completed the on-demand webinar, pass the corresponding test to earn CPE.

About our on-demand webinars:

  •    Typically 1-2 hours long
  •    Online instructor-led course
  •    Complete when convenient to you
  •    Answer review questions and earn 70% or better on exam to receive CPE
  •    Includes webinar recording and presentation slides
  •    Includes certificate of completion

These courses are included with Premium level membership. Professional level members can use code FREECPE at checkout to redeem one 2 CPE webinar per membership period.

Looking for EA review courses? View study options >

2020 Courses

 

 

On-Demand WebinarAre You Ready for Tax Season? On-Demand Webinar<h3>Summary</h3> <p>What does the 2020 filing season hold for tax preparers? Let us help you embrace these changes. This webinar examines key tax law changes that are essential to preparing income tax returns for 2019. This valuable webinar will ensure you're up to sped for the upcoming tax season and able to properly advise your clients.</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 new guidance on tax laws and provide tax tips to clients.</li> <li>Identify opportunities to plan for 2019 taxes.</li> <li>Apply due diligence requirements.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-12-19T06:00:00Z2020-12-31T06:00:00ZNone2019-12-19T06:00:00ZODW2002Update2Federal Tax Law Update0N/A2019-12-19T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Update22TaxesKnowledge of federal income taxationKate GoadFederal Tax Law Update2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020January2020-12-31T06:00:00Z100 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> <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 Study2Federal 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 minutes8084063Available June 2020Available June 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available September 2020Available September 2020yesnoyesno
On-Demand WebinarCARES Act Impact on Charitable Contributions On-Demand Webinar<h3>Summary</h3> <p>Even in our darkest times, taxpayers will give what they can to help others out. The CARES Act expanded deductions available to those who use the standard deduction, increased the contribution base for both individuals and corporations and increased the deduction allowable for donations of food inventory. Attend this webinar to learn how the changes to charitable contributions may benefit your clients in 2020.</p> <h3>Course Details</h3> <p>This on-demand webinar includes a video recording and the presentation slides.</p>2020-04-17T05:00:00Z2020-12-31T06:00:00ZNone2020-04-17T05:00:00ZODW2047Overview0N/A0N/A2020-04-17T05:00:00ZQAS Self Study0N/A00N/ANoneMisty Erickson, MBAN/A0 CPEon-demand webinar2020April2020-12-31T06:00:00Z10 Minutes0000nonoyesno<p></p>
On-Demand WebinarCOVID-19 Update - What We Know Now On-Demand Webinar<h3>Summary</h3> <p>Along with the health implications of COVID-19, we saw legislation passed to help businesses and individuals during this difficult time. NATP provided information shortly after the enactment of the CARES Act. This webinar provides updated information based on newly released guidance as of April 28, 2020.</p><iframe src="https://fast.wistia.net/embed/iframe/fffgfmsw37" title="Introduction Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize returns and payments that have extended due dates</li> <li>Describe who is eligible for an economic stimulus payment</li> <li>Outline provisions related to retirement accounts and the CARES Act</li> <li>Summarize various benefits available for businesses</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p> 2020-04-16T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Update2020-04-16T05:00:00ZODW2049Update1Federal Tax Law Update0NA2020-04-16T05:00:00ZQAS Self Study1Federal Tax Law Update11TaxesBasic Knowledge of Federal Income TaxSheri Fronsee, CPAFederal Tax Law Update1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z50 minutes02000yesnoyesno
On-Demand 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> <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 Study2Federal 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 minutes8084063Available November 2020Available November 2020yesnoyesno
On-Demand WebinarChanging Accounting Methods Using Form 3115 On-Demand Webinar<h3>Summary</h3> <p>When your clients have accounting method questions, they’ll often turn to you. The <i>Tax Cuts and Jobs Act</i> (TCJA) added several provisions that could require a change in accounting methods, such as expanding the availability of the cash method and exempting small businesses from the requirement to maintain inventory. In addition, claiming missed depreciation can be considered an accounting method change. This webinar covers properly reporting accounting method changes to the IRS and how to complete Form 3115.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify accounting method changes</li> <li>Summarize the accounting method changes eligible small businesses can make under the TCJA</li> <li>Determine when Form 3115 must be filed or if an amended return can be filed</li> <li>Distinguish between automatic and non-automatic accounting method changes</li> <li>Compute the §481(a) adjustment and claim in the appropriate year(s)</li> <li>Complete Form 3115 to claim missed depreciation</li> <li>Prepare Form 3115 for a small business taxpayer changing from the accrual method to the cash method using the reduced filing requirement in Rev. Proc. 2018-40</li> <li>Determine how to handle inventory when a small business taxpayer uses the cash method</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2036Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self Study2Federal 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 minutes8084063Available December 2020Available December 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available August 2020Available August 2020yesnoyesno
On-Demand WebinarComputing Contributions and Distributions of IRAs<h3>Summary</h3> <p>Individual retirement accounts (IRAs) are a very common retirement planning tool. This webinar covers the differences between traditional and Roth IRAs, how to calculate allowable IRA contributions based on whether or not taxpayers are covered under an employer plan, how to properly report distributions, and how to handle inherited IRAs. Additionally, we will review corrective actions when taxpayers contribute too much or forget to take required minimum distributions (RMDs).</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Compute the allowable IRA contribution and deduction</li> <li>Calculate distribution options and requirements</li> <li>Prepare Form 8606 for distributions and nondeductible contributions</li> <li>Prepare Form 5329 to report additional taxes</li> <li>Find, fix and avoid common mistakes, and request penalty waivers</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2034Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesKnowledge of individual income taxSheri Fronsee, CPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020November2021-12-30T06:00:00Z100 minutes8084063Available December 2020Available December 2020yesnoyesno
On-Demand WebinarConverting an Entity Taxed As a Partnership To Sole Ownership On-Demand Webinar<h3>Summary</h3> <p>This webinar discusses the steps involved when an entity taxed as a partnership converts to a solely-owned entity. The IRS released Revenue Ruling 99-6 to explain these steps, but the process is complicated. The three steps include liquidation of the partnership, purchase/sale of assets between partners, and lastly, placing the assets formerly owned by the partnership in service in the sole owner’s entity of choice. You’ll also learn how to determine the basis of the assets from the partnership that the sole owner places in service.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize the steps required when converting a partnership to a solely-owned entity</li> <li>Identify the tax consequences for the partnership and partners when the partnership liquidates</li> <li>Calculate each partner’s basis in the assets received in liquidation</li> <li>Identify the reporting requirements for the buying and selling partner(s)</li> <li>Determine the sole owner’s basis and holding period of the assets formerly owned by the partnership</li> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2020Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesKnowledge of business taxationLarry Zimbler, MST, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020July2021-12-30T06:00:00Z100 minutes8084063Available July 2020Available July 2020yesnoyesno
On-Demand WebinarDetermining Qualifying Dependents On-Demand Webinar<h3>Summary</h3> <p>Who’s claiming the child? It’s a question that is asked daily in any income tax practice. The determination of who is eligible to claim dependency can be complex and sometimes confusing. This can especially cause tax professionals to scratch their heads in a divorce or non-traditional family dynamic. This webinar will discuss the different family situations, and who is the eligible taxpayer that will be able to claim the child and the credits that are attached to the dependent child. </p><iframe src="https://fast.wistia.net/embed/iframe/3pgpnj25za" 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 the custodial vs. noncustodial parent</li> <li>Apply the five tests of a qualifying child</li> <li>Determine when and if a divorce decree can be used to determine dependency</li> <li>Identify when a child is a qualifying child or qualifying relative</li> <li>Identify when the CTC, ODC or ACTC is allowable</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-16T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-16T05:00:00ZODW2010Basic1Federal Tax Law Topic0N/A2020-03-16T05:00:00ZQAS Self Study1Federal Tax Law Topic11TaxesSheri Fronsee, CPAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z50 minutes4042032yesnoyesno
On-Demand WebinarEmployee Retention Credit & Form 7200 On-Demand Webinar<h3>Summary</h3> <p>The CARES Act provides a refundable payroll retention credit to employers to help them during the COVID-19 pandemic. This webinar will help you discuss this credit with your clients as a possible solution (or even use it in your own office). Remember, you can only choose one CARES Act option, including the Payroll Retention Credit, Paycheck Protection Program loan with possible forgiveness or deferring payroll taxes.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Define what the payroll retention credit is</li> <li>Discuss qualified wages and the maximum employee credit available for all quarters</li> <li>Calculate the maximum payroll retention credit available for the employer</li> <li>Determine how much the employer can take as a credit from Social Security taxes withheld</li> <li>Use the Form 7200 to obtain an advance credit of the rest of the payroll retention credit in addition to Social Security taxes withheld</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p> 2020-04-16T05:00:00Z2021-12-30T06:00:00ZNone2020-04-16T05:00:00ZODW2050Update1Federal Tax Law Update0NA2020-04-16T05:00:00ZQAS Self Study1Federal Tax Law Update11TaxesKnowledge or experience with federal income taxKate GoadFederal Tax Law Update1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z50 minutes4042032yesnoyesno
On-Demand WebinarEthics On-Demand Webinar<h3>Summary</h3> <p>Each year, taxpayer actions, or simply changes in the law, present tax preparers with more and more ethical dilemmas. Circular 230, <i>Regulations Governing Practice before the Internal Revenue Service</i>, provides standards to prevent tax preparers from overstepping their professional boundaries. This webinar summarizes key parts of Circular 230, common tax preparer penalties and key due diligence requirements. Additionally, the webinar will review actual ethical-related court cases. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize the key points of Circular 230</li> <li>Summarize the key points of due diligence</li> <li>Identify tax preparer penalties</li> <li>Review how to handle real life ethical situations </li> <li>Outline best practices to ensure compliance with the tax law and due diligence</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> 2020-05-05T05:00:00Z2021-02-28T06:00:00Z2020-05-04T05:00:00ZODW2062Basic2Federal Tax Law Ethics0N/A2020-05-04T05:00:00Z2Federal Tax Law Ethics22TaxesNoneFederal Tax Law Ethicson-demand webinar2020July2021-02-28T06:00:00Z08400Available July 2020Available July 2020nonoyesno
On-Demand WebinarExtender Bill Overview On-Demand Webinar<h3>Summary</h3> <p>On December 20, 2019, the President signed <i>The Consolidated Appropriations Act</i>. This bill, spanning over 2,000 pages, contains some significant changes to the tax code, including some long-awaited extenders. Register for this on-demand webinar to find out what changed and how you can help your clients with both their 2018 and 2019 taxes.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the various extenders and their effective dates.</li> <li>Describe the changes to the rules surrounding retirement plans.</li> <li>Apply the new changes to clients to provide additional value to your services.</li> </ul> <h3>Course Details</h3> <p>This course includes presentation slides and a video recording.</p>2020-01-06T06:00:00Z2020-12-31T06:00:00Z2020-01-06T06:00:00ZBPEODW20010N/A0N/A2020-01-22T06:00:00ZPremium: $0 | Professional: $0 | Basic: $0 | Nonmember: N/A0N/A00N/AKate GoadN/A0 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020January2020-12-31T06:00:00Z30 minutesnonoyesyes
On-Demand WebinarFFCRA Employer Requirements and Payroll Credits On-Demand Webinar<h3>Summary</h3> <p>The <i>Families First Coronavirus Response Act</i> (FFCRA), is effective April 1 through the end of 2020. FFCRA requires employers with fewer than 500 employees (even just one employee!), to provide employees with paid leave, either for the employee's own health needs or to care for family members. This webinar focuses on the practice management and human resources requirements of FFCRA.</p> <h3>Course Details</h3> <p>This on-demand webinar includes a video recording and presentation slides.</p>2020-04-20T05:00:00Z2020-12-31T06:00:00ZNone2020-04-20T05:00:00ZODW2048Overview0N/A0N/A2020-04-20T05:00:00ZQAS Self Study0N/A00N/ANoneJanine Diana, SHRM-SCP, CCPN/Aon-demand webinar2020April2020-12-31T06:00:00Z15 Minutes0000Available April 2020Available April 2020Available April 2020nonoyesno<p></p>
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 Study2Federal Tax Law Topic22TaxesKate GoadFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020December2021-12-30T06:00:00Z100 minutes8084063Available December 2020Available December 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available December 2020Available December 2020yesnoyesno
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> <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 Study2Federal Tax Law Topic22TaxesKnowledge of business income taxAJ ReynoldsFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020August2021-12-30T06:00:00Z100 minutes8084063Available August 2020Available August 2020yesnoyesno
On-Demand WebinarHow to Restabilize Your Firm for 2020 & Beyond On-Demand Webinar<h3>Summary</h3> <p>Now more than ever, many tax professionals and firm owners feel the financial fallout from the COVID-19 pandemic. Many firm owners have been working non-stop to help their clients through the current crisis, but many tax pros haven’t created a plan for themselves to ensure their own business continues to thrive. The key to restabilize your firm is to have a step-by-step plan that includes knowing exactly what to do to remain profitable in the current environment, having a realistic plan in place for future revenue and to execute the key elements of your plan in the correct order. This course is presented by NATP’s trusted partner, SmartPath. SmartPath works directly with firm owners and teaches them, step-by-step, how to address the biggest growth pitfalls facing small practices today. </p><iframe src="https://fast.wistia.net/embed/iframe/qfi8d95f4e" title="How to Restabilize Your Firm for 2020_pt2 Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Diagnose the three key stability indicators found inside your firm</li> <li>Understand and apply the restabilization process to remain profitable</li> </ul> <h3>Course Details</h3> <p>This course includes presentation slides, video recording and step-by-step implementation instructions so you can begin executing your stability plan in the next 30 days.</p> <p>This webinar is only available to NATP members and is a part of your business practice education member benefit. Please note, by enrolling in this course, you are agreeing to share your information with our partner, SmartPath.</p> 2020-04-22T05:00:00Z2021-12-30T06:00:00Z2020-04-22T05:00:00ZBPEODW2002Basic0N/A0N/A2020-05-14T05:00:00ZQAS Self StudyPremium: $0 | Professional: $0 | Basic: $0 | Nonmember: Not Available0N/A00N/AWilliam HamiltonN/A0 CPE for AFSP, EA, CPA, CRTPon-demand webinar20202021-12-30T06:00:00Zyesnoyesno<p></p>
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> <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 Topic2020-04-07T05:00:00ZODW2041Intermediate1Federal Tax Law Topic0N/A2020-04-07T05:00:00ZQAS Self Study1Federal Tax Law Topic11TaxesKnowledge or experience with individual taxationMonica Haven, EA, JDFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z50 minutes4042032Available September 2020Available September 2020yesnoyesno
On-Demand WebinarMaking the Client Interview Count On-Demand Webinar<h3>Summary</h3> <p>As tax professionals, our obligations to our clients are more than just entering numbers in tax software. We provide value to our clients by knowing what questions to ask and the ramifications of the answers. Take this course to learn valuable interview skills and leave with client forms to help you standardize your intake and due diligence, and ask the vital questions to get the best result for your clients.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Ask questions to provide the best tax result for your client.</li> <li>Interview clients to meet due diligence requirements for clients and tax professionals.</li> <li>Plan with clients to maximize their tax benefits in future years.</li> </ul> <h3>Course Details</h3> <p>This course includes presentation slides and a video recording.</p>2020-01-30T06:00:00Z2020-12-31T06:00:00ZNone2020-01-30T06:00:00ZODW2003Basic2Federal Tax Law Topic0N/A2020-01-30T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneLaura StrombomFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020January2020-12-31T06:00:00Zyesnoyesno
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> <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 Study2Federal 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 minutes8084063Available August 2020Available August 2020yesnoyesno
On-Demand WebinarNet Operating Losses On-Demand Webinar<h3>Summary</h3> <p>The <i>Tax Cuts and Jobs Act</i> (TCJA) eliminated net operating loss (NOL) carryback provisions for most taxpayers. To get more funds in the hands of taxpayers with businesses, the CARES Act essentially reversed the TCJA decision and added a longer five-year carryback period. Attend this webinar to learn how to identify which clients can make the most of the new NOL provisions.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Determine if an NOL exists</li> <li>Complete Form 1045 following the requirements of Rev. Proc 2020-24</li> <li>Make an election to waive an NOL carryback for tax years beginning after Dec. 31, 2017, and before Jan. 1, 2020</li> <li>Amend prior year returns for an NOL carryback</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-04-16T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Update2020-04-16T05:00:00ZODW2051Update2Federal Tax Law Update0NA2020-04-16T05:00:00ZQAS Self Study2Federal Tax Law Update22TaxesRandy Lawshé, EAFederal Tax Law Update2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z100 minutes8084063yesnoyesno
On-Demand 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. </p> <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> <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 Study2Federal 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 minutes8084063Available July 2020Available July 2020yesnoyesno
On-Demand WebinarPerforming Effective Client Interviews On-Demand Webinar<h3>Summary</h3> <p>Have you ever had clients who seem to have special circumstances for every financial situation? Your clients’ financial decisions throughout the year can affect your job as their trusted tax professional. In this practical webinar, learn about client interview tips to draw out all the needed information and see how the puzzle pieces all fit together. This will help you complete a full assessment of your client and how much time their return may require.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe the communication with taxpayers and how it relates to the accuracy of their return</li> <li>Identify potential information that could be incomplete, inconsistent or incorrect</li> <li>Illustrate how a skilled tax professional extracts information using an effective interview worksheet</li> <li>Identify potential pitfalls and the need to modify the current worksheet as needed</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-16T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-16T05:00:00ZODW2015Basic2Federal Tax Law Topic0N/A2020-03-16T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesJared FoosFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020June2021-12-30T06:00:00Z100 minutes8084063Available June 2020Available June 2020yesnoyesno
On-Demand WebinarQualifying for the QBI Rental Safe Harbor On-Demand Webinar<h3>Summary</h3> <p>In September 2019, the IRS issued Revenue Procedure 2019-38 to address issues surrounding qualified business income (QBI) and rental real estate. The Rev. Proc. created a safe harbor for treating rental real estate businesses as a trade or business in order to qualify for the 20% QBI deduction. The safe harbor was proposed because many taxpayers were uncertain whether or not they qualified for the QBI deduction. With these new rules, learn which of your clients will qualify and understand the facets of the deduction.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe the requirements for the QBI deduction of rental real estate</li> <li>Discuss when a rental rises to the level of a trade or business</li> <li>Outline the requirements for use of the rental real estate safe harbor from IRC §199A</li> <li>Report the QBI deduction correctly for rental real estate businesses</li> </ul> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2031Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesUnderstanding of business and real estate incomeKathy Morgan, EAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020October2021-12-30T06:00:00Z50 minutes4042032Available November 2020Available November 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available September 2020Available September 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available June 2020Available June 2020yesnoyesno
On-Demand WebinarRequirements for Partnerships With Foreign Partners On-Demand Webinar<h3>Summary</h3> <p>In this global economy, an increasing number of foreign partners own interest in U.S. partnerships. In this webinar, you will learn about the mandatory withholding requirements on income of a foreign partner. We will also discuss what certification forms that the partnership needs from the foreign partner or entity, how to calculate income that is subject to withholding and how to comply with the filing requirements of various information returns with regard to withholding on foreign partners.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify information on Form W-8BEN, <i>Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting</i></li> <li>Describe the partnership’s withholding requirements for foreign partners</li> <li>Complete applicable questions on Form 1065, <i>Schedule B</i>, when partnership has foreign partners <li>Calculate the foreign partner’s income subject to withholding</li> <li>File Form 8805, <i>Foreign Partner’s Information Statement of Section 1446 Withholding Tax</i></li> <li>File Form 8804, <i>Annual Return for Partnership Withholding Tax (Section 1446)</i></li> <li>File Form 8813, <i>Partnership Withholding Tax Payment Voucher (Section 1446)</i></li> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2018Advanced2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesUnderstanding of Partnership TaxGenaro Cardaropoli, CPA, MPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020July2021-12-30T06:00:00Z100 minutes8084063Available July 2020Available July 2020yesnoyesno
On-Demand WebinarRetirement Plans and the CARES Act On-Demand Webinar<h3>Summary</h3> <p>The CARES Act offers taxpayers impacted by the COVID-19 a variety of financial relief mechanisms, including provisions for retirement accounts. Taxpayers can take up to $100,000 penalty free from qualified retirement accounts, defer taxes on those distributions, skip required minimum distributions (RMDs) for 2020, as well as take out higher loan amounts from their 401(k). After this quick 15-minute webinar, you'll be prepared to help clients determine their best retirement plan tax options during this unprecedented time.</p> <h3>Course Details</h3> <p>This on-demand webinar includes a video recording and presentation slides.</p>2020-04-08T05:00:00Z2020-12-31T06:00:00ZNone2020-04-08T05:00:00ZODW2044Overview0N/A0N/A2020-04-08T05:00:00ZQAS Self Study0N/A00N/ANoneSheri Fronsee, CPAN/A0 CPEon-demand webinar2020April2020-12-31T06:00:00Z15 Minutes0000nonoyesno<p></p>
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> <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 Study1Federal Tax Law Topic11TaxesUnderstanding of partnership taxationGenaro Cardaropoli, CPA, MPAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020June2021-12-30T06:00:00Z50 minutes4042032Available June 2020Available June 2020yesnoyesno
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 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> <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 Study2Federal 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 minutes8084063Available June 2020Available June 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available September 2020Available September 2020yesnoyesno
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> <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 Study2Federal Tax Law Topic22TaxesCheryl Morse, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z100 minutes8084063yesnoyesno
On-Demand WebinarTax Rules and Reporting of Virtual Currency On-Demand Webinar<h3>Summary</h3> <p>Bitcoin, Litecoin and Ethereum are types of cryptocurrency, which is an internet-based exchange medium to conduct financial transactions. Cryptocurrencies are considered very secure because they use strong cryptography to verify the transfer of assets. This webinar reviews what cryptocurrency is and how to report it. The IRS has special requirements for trading cryptocurrency and for taxpayers selling or exchanging virtual currencies. We’ll also cover the nuances of the new virtual currency disclosure question on the Form 1040.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the types of cryptocurrencies and the way they work</li> <li>Correctly report income from cryptocurrency</li> <li>Correctly report gains and losses from cryptocurrency</li> <li>Identify the pitfalls of cryptocurrency</li> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2025Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesKnowledge of Individual Income TaxAmy WallFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020August2021-12-30T06:00:00Z100 minutes8084063Available September 2020Available September 2020yesnoyesno
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> <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> <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 Study1Federal Tax Law Topic11TaxesKnowledge of Business Tax LawBrad MessnerFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020September2021-12-30T06:00:00Z50 minutes4042032Available August 2020Available August 2020yesnoyesno
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> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize the general rules for calculating taxable Social Security benefits</li> <li>Analyze options for when to make the lump-sum election</li> <li>Prepare IRS Pub 915 worksheets to calculate taxable Social Security benefits</li> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2016Intermediate1Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self Study1Federal Tax Law Topic11TaxesKnowledge of retirement income taxSara LeoneFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020June2021-12-30T06:00:00Z50 minutes4042032Available July 2020Available July 2020yesnoyesno
On-Demand WebinarTax Season Mistakes On-Demand Webinar<h3>Summary</h3> <p>This incredibly popular program will cover those mistakes practitioners make during tax season that can cause the IRS to start enforcement action, either through an audit or collection. Join us for the program that will help you avoid the pitfalls that can cause you and your clients extreme heartburn. </p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the common mistakes made by tax preparers during tax season and how to avoid them</li> <li>Identify potential collection issues before the returns are filed</li> <li>Understand the strategies for resolving tax debts before they arise</li> <h3>Course Details</h3> <p>This on-demand webinar includes the presentation slides, exam questions, recording of the webinar broadcast with review questions, and attendee top questions. CPE is issued after exam is successfully completed.</p>2020-03-17T05:00:00Z2021-12-30T06:00:00ZFederal Tax Law Topic2020-03-17T05:00:00ZODW2017Intermediate2Federal Tax Law Topic0N/A2020-03-17T05:00:00ZQAS Self Study2Federal Tax Law Topic22TaxesKnowledge or experience with individual taxationEric GreenFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020July2021-12-30T06:00:00Z100 minutes8084063Available July 2020Available July 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available November 2020Available November 2020yesnoyesno
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 Study1Federal Tax Law Topic11TaxesSheri Fronsee, CPAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020April2021-12-30T06:00:00Z50 minutes4042032yesnoyesno
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> <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> <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 Study2Federal 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 minutes8084063Available September 2020Available September 2020yesnoyesno
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> <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> <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 Study2Federal 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 minutes8084063Available September 2020Available September 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available September 2020Available September 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available October 2020Available October 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available November 2020Available November 2020yesnoyesno
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> <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 Study2Federal 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 minutes8084063Available September 2020Available September 2020yesnoyesno
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> <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 Study2Federal Tax Law Topic22TaxesLes Marti, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2020May2021-12-30T06:00:00Z100 minutes8084063yesnoyesno
On-Demand WebinarWhat Is IRS Representation? On-Demand Webinar<h3>Summary</h3> <p>Representing your clients can take many different forms. In all likelihood, you’re already doing it in some way, and you may not even know it. This 20-minute webinar will introduce you to representation and how you can best serve your clients before the IRS. With the unpredictable fallout from the COVID-19 pandemic, you may find your clients looking to you for help with unexpected financial turbulence and the IRS correspondence that may result.</p> <h3>Course Details</h3> <p>This on-demand webinar includes a video recording.</p>2020-04-08T05:00:00Z2020-12-31T06:00:00ZNone2020-04-08T05:00:00ZODW2045Overview0N/A0N/A2020-04-08T05:00:00ZQAS Self Study0N/A00N/ANoneEric Green, Esq.N/A0 CPEon-demand webinar2020April2020-12-31T06:00:00Z20 Minutes0000nonoyesno<p></p>

2019 Courses

 

 

On Demand Webinar1040 Online Workshops - On-Demand2019-11-04T06:00:00Z2019-12-31T06:00:00Zzz1040192019-11-04T06:00:00Zon-demand webinar2019nonoyesno/EventsAndEducation/Pages/1040-Workshops-ODW.aspx
On-Demand Webinar199A and Real Estate On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Last year at conference, we covered QBI before all the hundreds of pages of new regulations. This year with one filing season behind us, we look at updating QBI on the 1040 after final and new proposed regulations; how the QBI worksheets worked in our first filing season; how the new 8995 and 8995A work; and how to plan for our clients after final regulations. The session focuses on how QBI impacts the client with real world examples.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Implement the new real estate regulations.</li> <li>Advise clients on entity choice.</li> <li>Review carryover of QBI losses and other carryovers.</li> <li>Analyze a flow-through adjustment.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1946Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationLarry Gray, CPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand Webinar4 Pillars of Modern Firm Success On-Demand Webinar<h3>Summary</h3> <p>There are four distinct pillars around which firms need to function to achieve success and growth in the modern age of tax preparation. What used to deliver results like clockwork doesn’t even make a ripple in the pond today.</p> <p>Using data and proven results, our trusted partner SmartPath will discuss these pillars and how to build, structure and develop your tax firm for continued future success in today’s changing landscape.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>The major stages of growth and development all firms go through, and how to simplify your current efforts to achieve the next stage of growth.</li> <li>Each of the 4 Modern Firm Pillars and how they affect what you should be focusing on.</li> <li>How to take the next step in your practice to unlock pent-up revenue potential that’s been hiding.</li> </ul> <h3>Course Details</h3> <p>This course includes:</p> <ul> <li>You’ll receive best-practice templates to utilize for continued, long-term success.</li> <li>This webinar is only available to NATP members and counts toward your member benefit of 8 hours of business practice education.</li> <li>Please note: By enrolling in this course, you are agreeing to share your information with our partner, SmartPath.</li> </ul>2019-05-01T04:00:00Z2019-12-31T05:00:00ZNone2019-05-01T04:00:00ZBPEODW1902Intermediate0N/A0N/A2019-06-06T04:00:00ZGroup Internet BasedPremium: $0 | Professional: $0 | Basic: $00N/A00N/ANoneWilliam Hamilton and Chris BasomN/ANo CPEon-demand webinar2019June2020-12-31T05:00:00ZNo CPEnononoyes
On-Demand WebinarAre You Ready for Tax Season? On-Demand Webinar<h3> Summary</h3><p>2018 was a doozy for tax law change, which makes your job as a tax professional preparing returns in 2019 even more critical. Let us help you figure out how to apply those changes to returns in the new year. This webinar examines key tax law changes from the <i>Tax Cuts and Jobs Act</i> and the <i>Bipartisan Budget Act of 2018</i> that are essential to preparing income returns for 2018, including the new QBI deduction and due diligence requirements. Any tax professional looking to practice in 2019 will benefit from this webinar and getting up to speed so you can properly advise clients.</p> <iframe src="https://fast.wistia.net/embed/iframe/g9a5wq47yd" title="Employee Business Expenses Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="352"></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 key new tax law changes from the <i>Tax Cuts and Jobs Act</i>.</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 2019 taxes.</li> <li>Apply due diligence requirements.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2018-12-14T05:00:00Z2020-12-31T05:00:00ZNone2018-12-13T05:00:00ZODW1902Update2Federal Tax Law Update0N/A2019-01-23T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Update22TaxesKnowledge of Federal Income TaxCheryl Morse, EAFederal Tax Law Update2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019January2020-12-31T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarBasis Reconstruction - Be a Detective On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Reconstruction of a taxpayer's basis in an S corp or partnership to comply with the new Schedule E requirements can be a daunting task. This course will present a process that may make that job a bit easier.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand how basis in a pass-through entity is first established.</li> <li>Understand how basis in a pass-through entity is affected by the activities of the entity and the shareholder or partner.</li> <li>Know the differences in basis calculations for an S corp and a partnership.</li> <li>Use a tracking worksheet to apply adjustments to the taxpayer's basis in a pass-through entity each year.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1947Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarBonus Depreciation Rules and Section 179 On-Demand Webinar<h3>Summary</h3> <p>Bonus depreciation and Section 179 expensing allow taxpayers to write off costs for purchasing assets such as property for their trade or business. This webinar will teach you how to determine what assets are eligible, how to make the election and will review limitations for both. We will also discuss tax implications of selling assets or converting them to personal use property from business property. By the end, you’ll be able to help predict when depreciation recapture may impact your client.</p> <iframe src="https://fast.wistia.net/embed/iframe/7jcheimllq" title="Sec 179 vs. Bonus Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Define bonus depreciation and Section 179 expensing.</li> <li>Identify limitations regarding bonus depreciation and Section 179 expensing.</li> <li>Determine what assets are eligible for bonus depreciation.</li> <li>Determine what assets are eligible for Section 179 expensing.</li> <li>Recognize the reporting requirements for both bonus depreciation and Section 179 expensing.</li> <li>Predict when depreciation recapture may impact your client.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1921Basic2Federal Tax Law Topic0N/A2019-08-15T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneTom O'Saben, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019August2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarCalculating the Adoption Credit On-Demand Webinar<h3>Summary</h3> <p>Adoption is a wonderful way for people to expand and complete their families. Families who adopt can claim the adoption tax credit when filing a return to help offset the costs. This webinar will outline requirements of taxpayers to take the credit, teach you how to correctly calculate the adoption credit, and define special needs adoptions and the difference in calculating the credit.</p><iframe src="https://fast.wistia.net/embed/iframe/rwuzdybbs3" title="Form 8839 Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Outline the requirements for taxpayers to take the adoption credit.</li> <li>Define special needs adoptions and the difference in calculating the credit.</li> <li>Calculate the adoption credit.</li> <li>Complete tax returns for taxpayers who take the adoption credit.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1928Basic1Federal Tax Law Topic0N/A2019-10-23T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesNoneKathy Morgan, EAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2021-01-01T05:00:00Z100 MinutesAvailable October 2019yesnoyesno
On-Demand WebinarCompleting Estate and Gift Tax Returns On-Demand Webinar<h3>Summary</h3> <p>There have been many changes to the estate and gift tax requirements over the last few years. Are you current on all of the updated information? This webinar will review each Forms 706 and 709, and their accompanying rules associated with completing a client’s tax return. We’ll also identify a few ways to minimize estate and gift tax due to save your clients money.</p> <iframe src="https://fast.wistia.net/embed/iframe/kxh7g4xsee" title="History Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Outline the filing requirements for Form 706.</li> <li>Outline the filing requirements for Form 709.</li> <li>Complete Form 706.</li> <li>Complete Form 709.</li> <li>Identify ways to minimize estate and gift tax due.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1925Basic2Federal Tax Law Topic0N/A2019-09-11T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneLawrence Zimbler, MST, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019September2021-01-01T05:00:00Z100 MinutesAvailable September 2019yesnoyesno
On-Demand WebinarCompleting Form 1041 for Estates On-Demand Webinar<h3>Summary</h3> <p>Estates have unique accounting and filing requirements. In this course, we will review filing requirements, income and expenses, as well as financial accounting income and distributable net income (DNI) for estates. At the end of this session we will walk through completing Form 1041, <i>U.S. Income Tax Return for Estates and Trusts</i>, so you can help your clients with their estate needs.</p> <iframe src="https://fast.wistia.net/embed/iframe/24pwqnohp7" title="Deductions Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the filing requirements for a final Form 1040.</li> <li>Report income and expenses on a final Form 1040.</li> <li>Identify the income filing requirements for estates.</li> <li>Report income and expenses of estates.</li> <li>Complete a final Form 1040 for a decedent.</li> <li>Complete Form 1041, <i>U.S. Income Tax Return for Estates and Trusts</i>.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1923Basic2Federal Tax Law Topic0N/A2019-08-29T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneSheri Fronsee, CPAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019August2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarCybersecurity, Data Protection and Scams On-Demand Webinar<h3>Summary</h3> <p>This session was recorded at a recent NATP live event. </p> <p>This topic is very relevant in today’s tax practice. The way we share tax information today is very different than just 10 years ago. Everyone has a client who has gotten a call from the "IRS.” You may have gotten one yourself. Scammers are sending very realistic "IRS” letters to taxpayers. The threats are becoming more sophisticated daily. Think of the damage that can be done gathering multiple taxpayers’ data from one source, the tax professional. You may have already experienced a breach and not even be aware of it. Frightening? This webinar addresses scams, threats, prevention, data security requirements and steps to take in the aftermath of a breach. The smaller your firm is, the more imperative it is to attend.</p><iframe src="https://fast.wistia.net/embed/iframe/17c54edwdl" title="Scams 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>Recognize current tax scams.</li> <li>Be aware of IRS requirements for tax practice data security.</li> <li>Understand how to verify preparer/firm data.</li> <li>Become aware of possible threats to your firm.</li> <li>Assist clients who have been compromised.</li> <li>Format a response plan.</p> </ul> <h3>Course Details</h3> <p>This course includes presentation slides and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.</p> 2019-09-14T04:00:00Z2020-12-31T05:00:00ZNone2019-09-24T05:00:00ZBPEODW1904Basic2Federal Tax Law Topic0N/A2019-10-28T05:00:00ZGroup Internet BasedPremium: $0 | Professional: $0 | Basic: $0 | Nonmember: $802Federal Tax Law Topic22TaxesNoneCheryl Morse, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T05:00:00Z100 minutesyesnoyesyes
On-Demand WebinarDecedent and Estate Tax On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>This course will present a definition of terms associated with the decedent, as well as §454 savings bonds, medical deductions and separating income between the decedent and the estate. You'll learn what forms are required and recommended to be filed, who can sign the decedent return when no estate is open, the significance of §754 step-up on decedent assets and what happens with the decedent's capital and net operating losses.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Assist heirs with questions and know what records are needed to complete the appropriate forms.</li> <li>Understand special rules that apply to decedents' returns.</li> <li>Understand the requirements of the final Form 1040 and 1041.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1948Overview1Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesNoneA.J. Reynolds, EAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarDepreciation Basics On-Demand Webinar<h3>Summary</h3> <p>Depreciation can be a difficult concept to fully understand, especially when completing 2018 returns. It comes into play when completing returns for clients who own property such as commercial or business real estate. This webinar will teach you the basic concepts of depreciation, including asset class life, different conventions, methods and types of additional depreciation options.</p> <iframe src="https://fast.wistia.net/embed/iframe/x3mgu2i6fg" title="Class Lives Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Outline the basic concepts of depreciation.</li> <li>Identify the different class lives of assets.</li> <li>Identify the different methods of depreciation.</li> <li>Identify the different conventions of depreciation.</li> <li>Apply the correct method and convention for an asset.</li> <li>Correctly calculate depreciation for a variety of assets.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1917Basic2Federal Tax Law Topic0N/A2019-07-02T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneCheryl Morse, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019July2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarDisaster Tax Planning and Casualty Losses On-Demand Webinar<h3>Summary</h3> <p>2018 was a particularly tough year for some U.S. residents due to the number of federally-declared disasters that occurred. If you are preparing a return for a client who lived through one of these disasters, there are special steps you might take to claim a casualty loss. This webinar will review everything you need to know to correctly report a casualty loss as well as what you can do to prepare your office and how to reopen after a disaster.</p> <iframe src="https://fast.wistia.net/embed/iframe/e5gxgixs7d" title="Casualty Losses Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Prepare your office in case of a disaster.</li> <li>Outline the steps needed to reopen your office after a disaster.</li> <li>Outline the rules for claiming a casualty loss.</li> <li>Report a casualty loss.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1912Basic2Federal Tax Law Topic0N/A2019-06-06T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneKathy Morgan, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019June2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarDomestic Tax Issues for Nonresident Aliens On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>As more foreign citizens become subject to U.S. taxation, practitioners must be comfortable with the various issues that can arise, including determining residency for federal tax purposes, dual-status taxpayers, tax treatment of income and expenses for nonresident aliens, available elections and tax credits, administrative issues and departure filing requirements. This course will give you the information needed to address domestic tax issues for nonresident aliens, enabling you to serve this expanding client base.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Determine residency under the green card and substantial presence tests.</li> <li>Recognize and correctly report effectively connected income.</li> <li>Determine a nonresident alien’s U.S. filing requirements.</li> <li>Make appropriate entries on Form 1040-NR.</li> <li>Address issues specific to the NRA, including community property reporting, estate and gift tax rules, and state non-conformity.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1949Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationMonica HavenFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarEthics for Tax Preparers On-Demand Webinar<h3>Summary</h3> <p>Each year, tax preparers are presented with a number of ethical dilemmas, whether it be due to taxpayer actions or changes in tax law. The <i>Protecting Americans from Tax Hikes Act</i> (PATH) expanded due diligence requirements to cover more tax credits, including the Section 24 Child Tax Credit and the American Opportunity Tax Credit. This year, the requirements extend to claiming Head of Household filing status. <p>This webinar will review what you need to do to properly protect yourself, your practice and your clients, as well as what sorts of penalties the IRS imposes for ethical violations, by reviewing Circular 230 and the PATH Act.</p> <p>Circular 230 sets standards to prevent us from overstepping professional boundaries, including how to run your office, make decisions, determine what questions to ask clients and decide what records to rely on. By the end of this course, you will be able to identify the current IRS return preparer initiatives, preparer penalties and ethical standards important to tax return preparers.</p> <iframe src="https://fast.wistia.net/embed/iframe/775105pad3" title="Practice Before the IRS Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script><h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize the key points of Circular 230, <i>Regulations Governing Practice before the Internal Revenue Service</i>.</li> <li>Summarize the key points of the PATH Act due diligence requirements and how they apply to taxpayers.</li> <li>Identify preparer penalties.</li> <li>Summarize how to handle real life situations that emphasize due diligence.</li> <li>Outline best practices to ensure compliance with the tax law and due diligence.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and webinar recording with review questions. CPE is issued after exam is successfully completed.</p>2019-06-18T04:00:00Z2019-12-31T05:00:00ZNone2019-06-18T04:00:00ZODW1945Basic2Ethics0N/A2019-07-01T04:00:00ZQAS Self StudyPremium: $0 | Professional: $0 | Basic: $0 | Nonmember: $802Ethics22Regulatory EthicsNoneLaura Strombom, EA, MBA, NTPI FellowEthics2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019July2021-01-01T05:00:00Z100 Minutesyesyesyesno
On-Demand WebinarExtracting Vital Information On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>The client interview worksheet is a vital tool to a successfully completed tax return. A skilled tax professional will construct the client interview worksheet covering specific categories such as additional income, foreign income, educational credits and many more. This course will provide hands-on help to pattern and outline your own taxpayer interview worksheet that will save you time, money and protect you ethically.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the communication with taxpayers and how it relates to the accuracy of their return.</li> <li>Identify potential information that could be incomplete, inconsistent or incorrect.</li> <li>Illustrate how a skilled tax professional extracts information using an effective interview worksheet.</li> <li>Recognize potential pitfalls and the need to modify the current worksheet as needed.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1950Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationMelinda Garvin and Jared FoosFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarForeign Tax Credit and Exclusion for U.S. Expats On-Demand Webinar<h3>Summary</h3> <p>As taxpayers increasingly live and work abroad, there is more opportunity for double taxation as U.S. taxpayers are taxed on their worldwide income. There are tax advantages available to mitigate this risk, which we will review in this webinar. You’ll learn to properly and accurately complete Form 2555, <i>Foreign Earned Income</i>, to exclude foreign earned income and Form 1116, <i>Foreign Tax Credit</i>, to calculate the foreign tax credit.</p><iframe src="https://fast.wistia.net/embed/iframe/nmhhn6zdpq" title="Bona Fide Residence Test 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>Recognize if a taxpayer qualifies for the foreign earned income exclusion and the foreign housing deduction or exclusion.</li> <li>Recognize if a taxpayer qualifies for the foreign tax credit or deduction. </li> <li>Identify social security issues and self-employment issues related to working abroad.</li> <li>Analyze Form 2555 to determine the appropriate foreign income exclusion for the taxpayer.</li> <li>Evaluate Form 1116 to determine the appropriate foreign tax credit for the taxpayer.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1927Intermediate2Federal Tax Law Topic0N/A2019-10-16T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxBetty Stehman, CPA, CIAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2021-01-01T05:00:00Z100 MinutesAvailable October 2019yesnoyesno
On-Demand WebinarHRA Tax Compliance On-Demand Webinar<h3>Summary</h3> <p>Health reimbursement arrangements (HRAs) can be provided by employers to reimburse employees for out-of-pocket medical expenses, tax-free. However, the implementation of the Affordable Care Act (ACA) drastically changed the way HRAs are offered. In this webinar, you’ll learn the benefits of HRAs and what plan administrators must do to keep an HRA compliant with the ACA. We’ll also walk through options for small employers who still want to offer some health benefits.</p><iframe src="https://fast.wistia.net/embed/iframe/l49srj7l1u" title="What is an HRA? Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize the benefits and rules of establishing and operating an HRA.</li> <li>Identify how HRAs are affected by the ACA.</li> <li>Summarize the benefits and rules of establishing and operating a QSEHRA.</li> <li>Recognize which employers qualify for QSEHRAs.</li> <li>Identify how QSEHRAs are affected by the ACA.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-14T06:00:00Z2019-12-31T05:00:00ZNone2019-02-14T06:00:00ZZZW1932Basic2Federal Tax Law Topic0N/A2019-11-27T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneRandy Lawshé, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019November2021-01-01T06:00:00Z100 Minutesyesnoyesno
On-Demand WebinarHandling Illegal-Source Income on a Tax Return On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Not all of your clients make money in a legal profession. This course discusses the general tax law principles around illegal-source income, the impact on the federal tax return and the ethical issues involved for the practitioner.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the taxation of illegal-source income.</li> <li>Explain the allowable deductions available against illegal-source income.</li> <li>Describe the ethical issues surrounding preparing a return with illegal-source income.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1951Advanced1Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesPractical knowledge of federal income taxationThomas GorczynskiFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarHow to Analyze & Optimize Your Fees On-Demand Webinar<h3>Summary</h3> <p>The simplest and easiest way to increase your revenue, is by optimizing the fees you charge clients. But how can you know exactly what fees to charge?</p> <p>Using the NATP Fee Study and with help from our trusted partner, SmartPath, better understand the current state of fees across the industry and what that data means in the context of your specific practice. This webinar will help you implement an intelligent pricing strategy that fits your goals and clients.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>The current state of fees in this industry using the NATP Fee Study data, plus other key metrics from firms across the country.</li> <li>What critical insights and trends this fee data reveals (that can directly affect your firm).</li> <li>How to analyze your existing fees so you can see how you compare and if you need to take action.</li> <li>Step-by-step how to successfully adjust your current fee strategy for optimized revenue and increased profits.</li> </ul> <h3>Course Details</h3> <p>You’ll receive real-world examples and implementation templates to help you apply everything you learn right away. You’ll also receive the 2019 NATP Fee Study.</p> <p>This webinar is only available to NATP members and counts toward your member benefit of 8 hours of business practice education.</p> <p>Please note: By enrolling in this course, you are agreeing to share your information with our partner, SmartPath.</p>2019-08-02T05:00:00Z2019-12-31T05:00:00ZNone2019-08-02T05:00:00ZBPEODW1903Intermediate0Federal Tax Law Topic0N/A2019-09-12T05:00:00ZQAS Self StudyPremium: $0 | Professional: $0 | Basic: $0 | Nonmembers: Not Available0Federal Tax Law Topic00TaxesNoneWilliam Hamilton and Chris BasomFederal Tax Law Topic0 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019September2020-12-31T06:00:00Z100 Minutesyesnoyesyes
On-Demand WebinarHow to Handle an IRS Exam: From Initial Letter to Closing Agreement On-Demand Webinar<h3>Summary</h3> <p>An IRS audit can be overwhelming and intimidating. This workshop will cover what to do when the letter first arrives, including preparing the client, reviewing the documents, reconstructing damaged or lost expense documentation, handling the interview request and doing the walk-through. By the end, you’ll know the various forms of IRS exams and the process for each (correspondence, field and office), what to do when there are indications of fraud, how to bring the audit to a close and even how file and prepare for an appeal.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Describe the three types of audits.</li> <li>Explain the process of preparing the taxpayer for the examination.</li> <li>Identify issues when handling a correspondence exam.</li> <li>Describe the issues when handling an audit of a cash intensive business.</li> <li>Understand the issues surrounding a Schedule C hobby loss exam.</li> <li>Identify the differences when handling an eggshell audit from a routine IRS exam.</li> <li>Describe the process of appealing from exam results the taxpayer disagrees with.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions and live online recording with review questions. CPE is issued after exam is successfully completed.</p>2019-03-29T04:00:00Z2020-12-31T05:00:00ZNone2019-05-01T04:00:00ZODW1937Intermediate8Federal Tax Law Topic0N/A2019-05-15T04:00:00ZQAS Self StudyPremium: $0 | Professional: $224 | Basic: $284 | Nonmember: $2998Federal Tax Law Topic88TaxesBasic knowledge of federal income taxEric L. Green, ESQ.Federal Tax Law Topic8 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z8 Credit Hoursnonoyesno
On-Demand WebinarIRS Representation 101: Why It Is Important! On-Demand Webinar<h3>Summary</h3> <p>This webinar will discuss the current landscape of IRS Enforcement and why the need for trained representation has never been higher!&nbsp; During the program attorney Eric Green will explain the current IRS initiatives and why the need for trained help has increased so dramatically for IRS exams and collection cases.&nbsp; Eric will walk through the current statistics, and explain what practitioners can expect in enforcement in 2019.&nbsp; Join us and find out why there has never been a better time to expand your knowledge base, your ability to help taxpayers, and grow your practice!</p> <iframe src="https://fast.wistia.net/embed/iframe/htlib7099z" title="Statistics 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>Understand the current need for representation and why enforcement is continuing to increase.</li> <li>Describe how practitioners can make this part of their practice.</li> <li>Explain the current IRS priorities and what practitioners can expect in 2019.</li> </ul> <h3>Course Details</h3> <p>Our researchers will answer your questions during the presentation. This webinar includes the presentation slides, Attendee Top Questions and access to the webinar recording.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1906Basic1Federal Tax Law Topic0N/A2019-05-08T04:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesNoneEric L. Green, ESQ.Federal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z50 Minutesyesnoyesno
On-Demand WebinarMaking the Client Interview Count On-Demand Webinar<h3> Summary</h3><p>Each tax season, you meet with your tax clients to gather their data and prepare their tax returns. Make sure you're making the most of these meetings by providing useful tax advice that your clients can use throughout the year. This is your time to shine, so make the client interview count. This webinar discusses some very simple ideas you can incorporate into your year-end meetings to help you become an invaluable resource for all your clients' tax needs.</p> <iframe src="https://fast.wistia.net/embed/iframe/xu0bpc2ubm" title="How Do You Affect AGI? 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 opportunities for tax planning after year-end.</li> <li>Identify deductions and credits that are limited by adjusted gross income.</li> <li>Analyze the effects of contributing to a traditional or Roth IRA.</li> <li>Analyze the effects of contributing to an HSA if eligible.</li> <li>Analyze a client's withholding to determine whether changes should be made.</li> <li>Identify the steps taxpayers can take throughout the year to minimize their taxes.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2018-12-05T05:00:00Z2020-12-31T05:00:00ZNone2018-12-13T05:00:00ZODW1903Basic2Federal Tax Law Topic0N/A2019-01-30T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneTom O'Saben, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019January2020-12-31T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarPayroll Tax Train Wreck On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Payroll tax issues are the number one reason why small businesses get into tax trouble. This course will explain the process of resolving payroll tax debts for the business and protecting individuals from the trust fund recovery penalty.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the issues when a business is unable to pay its payroll taxes.</li> <li>Understand the application of §6672, trust fund recovery penalty.</li> <li>Identify opportunities to resolve the outstanding payroll tax debt.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1952Intermediate2Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of federal income taxationEric L. Green, ESQ.Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarPenalty Abatement On-Demand Webinar<h3>Summary</h3> <p>During this webinar, attorney Eric Green will walk you through the various options when it comes to seeking penalty abatement, including “First-Time” abatement, building and documenting a reasonable cause argument, and utilizing leverage during an audit or appeal to negotiate the penalties.</p> <iframe src="https://fast.wistia.net/embed/iframe/lhryyhoqke" title="Defenses 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>Explain the various types of penalties.</li> <li>Describe the options for having penalties abated.</li> <li>Explain the mechanics of seeking penalty abatement with the IRS.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1913Intermediate1Federal Tax Law Topic0N/A2019-06-05T04:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesKnowledge of Federal Income TaxEric L. Green, ESQ.Federal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019June2021-01-01T05:00:00Z50 Minutesyesnoyesno
On-Demand WebinarPreparing Nonprofit Form 990 On-Demand Webinar<h3>Summary</h3> <p>Form 990, <i>Return of Organization Exempt from Income Tax</i>, can be a challenge due to its length and questions about an organization’s purpose and governance. However, properly completing Form 990 is critical to making sure the tax-exempt status is preserved and any potential issues are avoided. This webinar will teach you to accurately complete Form 990 to protect your client's tax-exempt status, to calculate functional expenses and to identify additional required schedules.</p> <iframe src="https://fast.wistia.net/embed/iframe/ywwiy92fgo" title="Form 990-EZ Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Outline the reporting requirements for program service accomplishments.</li> <li>Identify the schedules required for Form 990 and Form 990T reporting for clients at the tax desk.</li> <li>Report statements of revenue for Form 990 and Form 990T taxpayers.</li> <li>Calculate functional expenses for Form 990 and Form 990T taxpayers.</li> <li>Prepare the balance sheet for Form 990 and Form 990T taxpayers.</li> <li>Complete Form 990, <i>Return of Organization Exempt from Income Tax</i>.</li> <li>Complete Form 990T, <i>Exempt Organization Business Income Tax Return</i>.</li> </ul> <h3>Course Details</h3> This course includes: <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1908Intermediate2Federal Tax Law Topic0N/A2019-05-23T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxLawrence Zimbler, MST, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarPrimary Residence Tax Transactions On-Demand Webinar<h3>Summary</h3> <p>Some taxpayers will live in and use their primary residence solely as their personal property, but some choose to rent it out or convert part of their house into a home office. There are certain tax implications that come along with these changes including how to determine the gain and loss on the sale of a primary residence converted to rental property. This webinar will go through how to determine if the Section 121 exclusion is available to your client, how to calculate the correct amount that can be excluded and how to use a Section 1031 exchange on the depreciation recapture for a home office.</p><iframe src="https://fast.wistia.net/embed/iframe/spplwje6nq" title="Gain and Loss Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Calculate the gain or loss on a primary residence converted to a rental property.</li> <li>Determine if capital gain on the sale of a residence can be excluded under §121.</li> <li>Calculate the available §121 exclusion on a previously rented primary residence.</li> <li>Review Form 8949 for the sale of a primary residence.</li> <li>Analyze Form 4797 for the sale of a primary residence with business use.</li> <li>Utilize a §1031 exchange for a primary residence with a home office.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1929Intermediate2Federal Tax Law Topic0N/A2019-11-06T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxRandy Lawshé, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019November2021-01-01T05:00:00Z100 MinutesAvailable November 2019yesnoyesno
On-Demand WebinarQBI Update – How the Final Regulations Affect Clients On-Demand Webinar<h3>Summary</h3> <p>The IRS released final regulations clarifying many unanswered questions about the new qualified business income (QBI) deduction. This webinar examines the final §199A regulations issued as well as additional guidance on calculating wages for purposes of the QBI deduction. Additionally, the final regulations provide guidance when determining whether real estate rental activities qualify as a trade or business or meet the safe harbor procedures. Along with the final regulations, the IRS released proposed regulations regarding QBI deductions for regulated investment companies (RIC) and publicly traded partnerships (PTP).</p> <iframe src="https://fast.wistia.net/embed/iframe/gn1ki850hv" title="QBI Deduction Limited at 1040 Level Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Summarize final regulations regarding QBI.</li> <li>Identify the safe harbor procedures for rental activities.</li> <li>Determine wages for purposes of the QBI deduction.</li> <li>Distinguish whether or not RICs qualify for the QBI deduction.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-01-24T05:00:00Z2022-01-01T05:00:00ZNone2019-01-24T05:00:00ZODW1905Update2Federal Tax Law Update0N/A2019-02-04T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Update22TaxesKnowledge of Federal Income TaxLarry Gray, CPA, CGMAFederal Tax Law Update2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019February2020-12-31T05:00:00Z100 Minutesnononono
On-Demand WebinarQBI and Choosing A Business Entity On-Demand Webinar<h3>Summary</h3>The final §199A regulations that included guidance on the qualified business income (QBI) deduction released contained over 300 pages. This hands-on workshop will walk through the QBI rules from the standpoint of the entity and complete several case studies that involve QBI and decisions related to various entities. Choosing an entity for your client is also important, as each type has its pros and cons when it comes to filing taxes. We’ll analyze switching entities and the tax consequences associated with that change. We’ll also illustrate the changing tax laws to maximize deductions for partners, shareholders and self-employed individuals.</p> <h3>Objectives</h3><p>Upon completion of this course, you will be able to: <ul> <li>Outline the new rules regarding Qualified Business Income (QBI).</li> <li>Identify which taxpayers can take the deduction for QBI.</li> <li>Calculate QBI and the QBI deduction.</li> <li>Identify filing requirements for entities passing through QBI to partners or shareholders.</li> <li>Correctly report income and expenses to adhere to new QBI rules.</li> <li>Complete the Forms 1065 and 1102S for clients with QBI and compare with Schedule C.</li> <li>Apply entity selection strategy to case studies.</li> <li>Discuss requirements and consequences to change business entities.</li> <li>Illustrate how an S corporation it changes its business entity.</li> </ul> <h3>Course Details</h3> <p>This course includes an e-book and an online workshop recording.</p>2019-10-07T05:00:00Z2020-12-31T06:00:00ZNone2019-07-10T05:00:00ZZZB1938Intermediate8Federal Tax Law Topic8N/A2019-09-17T05:00:00ZQAS Self StudyPremium: $0 | Professional: $224 | Basic: $284 | Nonmember: $2998Federal Tax Law Topic88TaxesBasic knowledge of federal individual taxationSteve O'Rourke, EAFederal Tax Law Topic8 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Z8 Credit Hoursnonoyesno
On-Demand WebinarReal Estate Professional Tax Rules On-Demand Webinar<h3>Summary</h3> <p>Real estate investment is becoming a popular pastime for some taxpayers, which means tax professionals will be required to learn more about passive activity loss limitations for rental property income. This webinar will teach you how to determine if your client can be classified as a real estate professional and the related implications of the classification.</p> <iframe src="https://fast.wistia.net/embed/iframe/45b9owaa4p" title="Passive Losses Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Apply passive activity loss limitations for rental property.</li> <li>Identify the qualifications of a real estate professional.</li> <li>Outline the requirements for material participation.</li> <li>Outline how to group activities and potential pitfalls to the election.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1916Intermediate2Federal Tax Law Topic0N/A2019-06-27T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxBetty Stehman, CPA, CIAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019June2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarReporting Investment Income for Individuals On-Demand Webinar<h3>Summary</h3> <p>Taxpayers have a variety of investment opportunities, but reporting and taxing the activity isn’t always straightforward. This webinar will teach you how to properly report investment activity reported on Consolidated Form 1099. You’ll also learn the differences between covered and non-covered securities and their reporting requirements. At the end, we’ll complete case studies to offer hands-on experience in outlining the treatment of investment income by preparing Form 8949 and Schedule D.</p> <iframe src="https://fast.wistia.net/embed/iframe/80po4spycg" title="Net Investment Income Tax Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify and summarize the reporting requirements for various components of a Consolidated Form 1099.</li> <li>Calculate capital gains and losses.</li> <li>Differentiate between short-term and long-term gains and losses.</li> <li>Distinguish between covered and noncovered securities.</li> <li>Review Form 8949 and Schedule D. </li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1907Basic2Federal Tax Law Topic0N/A2019-05-16T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneKate GoadFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarRetirement Plans for Self-Employed Taxpayers On-Demand Webinar<h3>Summary</h3> <p>Many taxpayers opt to be their own bosses instead of working for someone else. It’s an appealing option to set your own schedule and make all of the business decisions! However, this puts them in the position of providing “employee benefits” such as retirement plans for themselves and any other employees. Self-employed taxpayers have several retirement plan options such as a Simplified Employee Pension Plan (SEP), Savings Incentive Match Plan for Employees (SIMPLE) and 401K plans. We’ll review the pros and cons of each plan to determine which is the best option for yourself or your clients.</p><iframe src="https://fast.wistia.net/embed/iframe/yophbh88hl" title="Employer Plans Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the features of SEPs, SIMPLE IRAs, and §401(k) plans.</li> <li>Calculate the maximum annual contribution for various types of retirement plans.</li> <li>Compute the deduction for various types of retirement plan contributions.</li> <li>Identify the employer’s responsibility for maintaining and funding retirement plans.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-14T06:00:00Z2019-12-31T05:00:00ZNone2019-02-14T06:00:00ZZZW1930Basic2Federal Tax Law Topic0N/A2019-11-13T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019November2021-01-01T06:00:00Z100 Minutesyesnoyesno
On-Demand WebinarReverse Circular 230 On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Under Circular 230, practitioners have certain responsibilities to the IRS, but what about the IRS's responsibilities to the taxpayer? This course will explain the obligations of both the practitioner and the IRS, and how to complain when necessary.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the Circular 230 requirements for practitioners.</li> <li>Identify the Taxpayer Bill of Rights issues that often come up during cases with the IRS.</li> <li>Understand the role of TIGTA and when/how to complain about abuse by the IRS.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1953Advanced1Ethics0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Ethics11Regulatory EthicsPractical knowledge of federal income taxation and Circular 230Eric L. Green, ESQ.Ethics1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarS Corporation Operations and Tax Reporting On-Demand Webinar<h3>Summary</h3> <p>This webinar is the second in a three-part series covering the creation, taxation and liquidation of an S corporation. In this intermediate session, we'll review the definition of an S corporation, identify the changes in basis, learn the differences between stock and debt basis, analyze the effects of contributions and distributions, and complete Form 1120S.</p> <iframe src="https://fast.wistia.net/embed/iframe/fvxt2h120i" title="Income Items Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the effects of converting to an S corporation from other entity types.</li> <li>Identify changes in basis.</li> <li>Compare and contrast stock basis and debt basis.</li> <li>Analyze the effects of contributions and distributions.</li> <li>Outline the effects of involuntary terminations.</li> <li>Complete Form 1120S.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1919Intermediate2Federal Tax Law Topic0N/A2019-07-25T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019July2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarS Corporation Quirks and Liquidation On-Demand Webinar<h3>Summary</h3> <p>This is the third of a three-part webinar series about the creation, taxation and liquidation of S corporations. This final session will review tax impacts of liquidation and the effects of a change in stock ownership. We’ll teach you how to complete Schedules L, M-1, M-2, and K-1.</p> <iframe src="https://fast.wistia.net/embed/iframe/krvo9hzijt" title="Sect. 1244 Stock Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Outline the effects of a liquidation.</li> <li>Complete Schedules L, M-1, and M-2.</li> <li>Identify the effects of a change in stock ownership.</li> <li>Identify the quirks of S corporations.</li> <li>Recognize the effects of an involuntary termination of S status.</li> <li>Complete Form 1120S and the shareholder's Schedule K-1.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1922Advanced2Federal Tax Law Topic0N/A2019-08-22T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesUnderstanding of S Corporation TaxationJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019August2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarS Corporations Formation and Basis On-Demand Webinar<h3>Summary</h3> <p>This is the first of a three-part webinar series about the creation, taxation and liquidation of S corporations. In this session, we will review the requirements for electing S status, eligible shareholders, basic taxation and initial shareholder basis. You’ll learn to prepare Form 2553 to make the S election and we’ll finish by completing a simple form 1120S for an S corporation.</p> <iframe src="https://fast.wistia.net/embed/iframe/xe4svldx71" title="Unique Features of S Corporations Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the requirements for an S corporation.</li> <li>Outline the taxation of an S corporation.</li> <li>Calculate initial basis of an S corporation.</li> <li>Prepare Form 2553 to make the S election.</li> <li>Prepare a simple Form 1120S for an S corporation.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1915Basic2Federal Tax Law Topic0N/A2019-06-19T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019June2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarS Corps - Balance Sheet to M-2 On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>How do retained earnings coordinate with the accumulated adjustments account (AAA) on the M-2? This course will demystify the M-2 and retained earnings from the balance sheet.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Understand the purpose and use of the AAA.</li> <li>Review a basic financial statement to report it on Schedule L on Form 1120S.</li> <li>Distinguish between AAA and retained earnings.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1954Intermediate1Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesKnowledge of federal income taxationGenaro Cardaropoli, CPA, MPAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarSection 754 Election Mechanics On-Demand Webinar<h3>Summary</h3> <p>When a new partner enters a business by purchasing partnership interest or inheriting it, a §754 election may be made to mitigate the departing partner’s tax consequences of selling the partnership. This election can be complex and many tax practitioners are unaware of the election’s potential value. This webinar will review the pros and cons of making the election, teach you how to calculate basis adjustments required by the election and how to properly report the election to the partner and on the partner’s return.</p> <iframe src="https://fast.wistia.net/embed/iframe/x3mgu2i6fg" title="Class Lives Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify what a §754 election is.</li> <li>Summarize the pros and cons to making the election.</li> <li>Identify how to properly make the election.</li> <li>Calculate basis adjustments required by the §754 election.</li> <li>Summarize properly reporting the §754 election to the partner.</li> <li>Summarize properly reporting the §754 election on the partner's return.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1918Advanced2Federal Tax Law Topic0N/A2019-07-11T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesUnderstanding of partnershipsLawrence Zimbler, MST, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019July2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarSelf-Rental Limitations On-Demand Webinar<h3>Summary</h3> <p>National Conference in Chicago was a great success and we want to provide an opportunity to hear one of the more popular sessions from that event.</p><p>Self-rental remains one of the most commonly misunderstood tax issues. This course identifies allowable self-rental situations and explains the traps clients often encounter.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify self-rental.</li> <li>Recognize rent paid in lieu of reasonable compensation.</li> <li>Determine the tax treatment of income and loss from self-rental situations.</li> <li>Advise clients on proper self-rental reporting and recordkeeping.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, and session recording with review questions. CPE is issued after exam is successfully completed.</p>2019-09-30T05:00:00Z2020-12-31T06:00:00ZNone2019-09-30T05:00:00ZODW1955Overview1Federal Tax Law Topic0N/A2019-10-01T05:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesNoneKathryn KeaneFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Zyesnoyesno
On-Demand WebinarTax Implications of Divorce On-Demand Webinar<h3>Summary</h3> <p>You may discover that your clients going through a divorce need a little extra attention when it comes time to prepare their tax return. Besides trying to determine whether payment is alimony or child support, you’ll need to know which taxpayer can claim an exemption for a child. You’ll also need to know if they still qualify for a Section 121 exclusion should one spouse move out. This webinar will address the issues your clients may face after a divorce has been finalized.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify the filing status for divorced clients with and without dependent children.</li> <li>Identify which parent is the custodial parent.</li> <li>Summarize tax credits and benefits available to noncustodial and custodial parents.</li> <li>Describe tax treatment of property settlements of divorced clients.</li> <li>Determine if a payment is considered alimony.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1926Basic2Federal Tax Law Topic0N/A2019-10-02T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneCheryl Morse, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2021-01-01T05:00:00Z100 MinutesAvailable October 2019yesnoyesno
On-Demand WebinarTax Implications of Retirement Distributions On-Demand Webinar<h3>Summary</h3> <p>Most employers offer some form of retirement plan to which employees may contribute. Many taxpayers also make contributions to traditional or Roth IRA accounts each year. Whichever the retirement savings vehicle they choose, there comes a time when contributions must be withdrawn, which can be anything but simple. This webinar will teach you to advise your clients of decisions based on their individual situations relating to the age at which they should withdraw, and the amount, along with tax implications of distributions and potential penalties for underwithdrawing. We’ll also review the rules that must be followed when a taxpayer inherits a retirement account.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Recognize the difference between various retirement plans.</li> <li>Comprehend when taxpayers must take distributions from various retirement plans.</li> <li>Calculate how much the required minimum distribution must be.</li> <li>Summarize how to calculate, report, correct, and request a waiver for the penalty when a required minimum distribution is not taken.</li> <li>Identify the various distribution options for inherited retirement plans.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1933Basic2Federal Tax Law Topic0N/A2019-12-04T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneJaye Tritz, EA, CFP®Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019December2021-01-01T05:00:00Z100 MinutesAvailable December 2019yesnoyesno
On-Demand WebinarTax Liens 101: Everything a Practitioner Needs to Know About Tax Liens On-Demand Webinar<h3>Summary</h3> <p>This program will cover the mechanics of tax liens and what practitioners can do to help their client deal with the tax lien.&nbsp; The program will cover priority issues with federal tax liens, and having tax liens withdrawn, subordinated, or getting property discharged from the tax lien.&nbsp; It will also include case studies and sample letters for practitioners to use.</p> <iframe src="https://fast.wistia.net/embed/iframe/prqpewk4dl" title="Lien Subordination 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>Describe how a tax lien works when a tax debt is owed.</li> <li>Explain how to have the IRS release an asset from its lien.</li> <li>Identify when and how the IRS will agree to subordinate its lien to other creditors.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1909Basic2Federal Tax Law Topic0N/A2019-05-22T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneEric L. Green, ESQ.Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarTax Planning For Those With Special Needs On-Demand Webinar<h3>Summary</h3> <p>Families with members who have special needs present unique situations during tax planning. In this webinar, you’ll learn about the various options available to your clients such as utilizing ABLE accounts and qualified disability trusts to provide for the future needs of their family members.</p> <iframe src="https://fast.wistia.net/embed/iframe/mu2mpmldnu" title="ABLE Accounts Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Outline the taxability of ABLE accounts.</li> <li>Outline the taxablility of legal settlements.</li> <li>Outline the requirements of a qualified disability trust.</li> <li>Assess the reporting required for ABLE accounts.</li> <li>Analyze a Form 1041 for a qualified disability trust.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1920Intermediate1Federal Tax Law Topic0N/A2019-08-01T04:00:00ZQAS Self StudyPremium: $0 | Professional: $30 | Basic: $38 | Nonmember: $401Federal Tax Law Topic11TaxesKnowledge of Federal Income TaxCheryl Morse, EAFederal Tax Law Topic1 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019August2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarTax Reform Impact on S Corporations & Partnerships On-Demand Webinar<h3>Summary</h3>The <i>Tax Cuts and Jobs Act of 2017</i> affects most small businesses, which presents an additional opportunity to assist your clients in maximizing tax savings. This hands-on course will look at partnerships and S corporations, their elections and adjustments, as well as how the new tax law affects them.</p> <h3>Objectives</h3><p>Upon completion of this course, you will be able to: <ul> <li>Describe the taxation of partnerships.</li> <li>Identify the effects of partnership elections.</li> <li>Calculate required basis adjustments.</li> <li>Identify adjustments to be made on Form 1065, <i>Schedules M-1 and M-2</i>.</li> <li>Describe the taxation of S corporations.</li> <li>Compute and report the built-in gains tax.</li> <li>Compare and contrast AAA, stock basis, and retained earnings.</li> <li>Identify the effects of S corporation elections.</li> <li>Identify adjustments to be made on Form 1120S, <i>Schedules M-1 and M-2</i>.</li> <li>Identify the provisions of the <i>Tax Cuts and Jobs Act</i> that affect partnership and S corporation taxation.</li> </ul> <h3>Course Details</h3> <p>This course includes an e-book and an online workshop recording.</p>2019-10-07T05:00:00Z2020-12-31T06:00:00ZNone2019-09-10T05:00:00ZZZA1938Intermediate8Federal Tax Law Topic8N/A2019-09-18T05:00:00ZQAS Self StudyPremium: $0 | Professional: $224 | Basic: $284 | Nonmember: $2998Federal Tax Law Topic88TaxesBasic knowledge of federal individual taxationSteve O'Rourke, EAFederal Tax Law Topic8 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019October2020-12-31T06:00:00Z8 Credit Hoursnonoyesno
On-Demand WebinarTax Reform NOL Changes On-Demand Webinar<h3>Summary</h3> <p>The goal of every business owner is to make a profit, but sometimes losses do occur. As a tax professional, you must know how to handle net operating losses (NOLs) when this happens. Not all business losses result in NOLs at the individual taxpayer level, but you need to know what qualifies as a NOL and how to properly calculate and report it. We’ll also review new options taxpayers have under the <i>Tax Cuts and Jobs Act</i>.</p> <iframe src="https://fast.wistia.net/embed/iframe/sn1xotq987" title="Business Vs Nonbusiness Example Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script><h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify if a business or individual has incurred an NOL.</li> <li>Calculate the amount of the NOL.</li> <li>Identify how to report the NOL properly.</li> <li>Compare and contrast the rules prior to and after the TCJA.</li> <li>Recognize when an NOL can be carried back under the TCJA rules.</li> <li>Compute the NOL deduction for each taxpayer when there is a filing status change.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1924Intermediate2Federal Tax Law Topic0N/A2019-09-04T05:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxRandy Lawshé, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019September2021-01-01T05:00:00Z100 MinutesAvailable September 2019yesnoyesno
On-Demand WebinarTax Treatment of Farmers On-Demand Webinar<h3>Summary</h3> <p>Farming is a unique occupation with its own set of special tax rules. Sometimes, even though your clients say they are farmers, they may not meet federal requirements to qualify for certain credits. This webinar will teach you how to identify farm activity, know whether a farming activity is a hobby or profit and summarize the implications, identify various types of farm income and to assess whether farm income received by your client is taxable. We’ll also walk you through the sale of assets unique to farmers and how to prepare Schedule F, <i>Profit or Loss From Farming</i>.</p> <iframe src="https://fast.wistia.net/embed/iframe/orn21bsjim" title="Other Expenses Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Identify whether a client’s activity is a farm activity.</li> <li>Evaluate whether a client’s farming activity is a hobby or for profit and summarize the implications.</li> <li>Identify various types of farm income for clients at the tax desk.</li> <li>Assess whether farm income received by taxpayers is taxable.</li> <li>Calculate farming expenses.</li> <li>Apply depreciation methods unique to assets used in farming.</li> <li>Assess when the rules regarding excess farm losses apply.</li> <li>Outline farm income averaging and when to use it.</li> <li>Prepare Schedule F.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1914Intermediate2Federal Tax Law Topic0N/A2019-06-13T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxPenny Wade Smith, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019June2021-01-01T05:00:00Z100 MinutesAvailable June 2019yesnoyesno
On-Demand WebinarTax Treatment of Installment Sales On-Demand Webinar<h3>Summary</h3> <p>An installment sale is an arrangement in which the seller allows the buyer to make payments over an extended period of time. Using this method, the seller may report the gain across several tax years, which has tax consequences. This webinar will review the requirements for a permitted installment method, its tax implications and reporting process.</p><iframe src="https://fast.wistia.net/embed/iframe/gjt0rpt0mv" title="Installment Sale Vocabulary 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>Describe the requirements for an installment sale.</li> <li>Evaluate the effect of an installment sale.</li> <li>Correctly report an installment sale.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1934Basic2Federal Tax Law Topic0N/A2019-12-18T06:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesNoneCheryl Morse, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019December2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarThe Accountant's Role in Criminal Tax Cases On-Demand Webinar<h3>Summary</h3> <p>When clients find themselves the target of an IRS criminal investigation, most taxpayers suddenly realize they need an attorney.&nbsp; However, one of the key players in defending the taxpayer will be the accountant who works in the background to help the defense recreate expenses, attack overzealous numbers from the IRS criminal investigation, and act as experts for the criminal defense.&nbsp; This program will explain the key roles played by accountants, the role of tax loss calculations in the case, what exactly a “Kovel Accountant” is, and why many accountants realize that criminal cases are not only fascinating to work on but can be extremely lucrative engagements.</p> <iframe src="https://fast.wistia.net/embed/iframe/02z8kygk49" title="Tax Loss Guidelines 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>Explain the criminal tax process.</li> <li>Describe the role that tax loss calculations play in the criminal tax case.</li> <li>Identify opportunities for records reconstruction.</li> <li>Understand how the "Kovel" relationship works and when it is applicable.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2019-12-31T05:00:00ZNone2019-02-15T05:00:00ZODW1911Intermediate2Federal Tax Law Topic0N/A2019-05-29T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxEric L. Green, ESQ.Federal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z100 Minutesyesnoyesno
On-Demand WebinarThe Final 1040 and 1041 On-Demand Workshop<h3>Summary</h3> <p>The job of a tax professional is multi-faceted and sometimes you are called to assist your clients with tax issues after the death of a loved one. This requires knowledge of Form 1040 and 1041. If you don’t know how to complete these forms and report trusts, you could be doing your clients a disservice.</p> <p>This workshop will provide an in-depth study with examples of how to prepare the decedent’s final Form 1040 and 1041. It will also cover changes in estate and trust taxes and planning brought about by the Tax Cuts and Jobs Act. By the end, you’ll have a knowledge of trusts and estate income returns that may be required after the death of a taxpayer.</p> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Determine what items of income and deduction should be reported on the decedent’s final Form 1040 and the correct filing procedures for that return.</li> <li>Utilize a decedent’s net operating loss (NOL), capital loss carryovers, passive losses, and other tax attributes on the final Form 1040 to minimize tax.</li> <li>Take the necessary steps to assist the surviving family members in this stressful situation after the death of a taxpayer and at the creation of the estate.</li> <li>Advise the executor of the estate or trustee of the trust with information gathering and other duties and obligations of their role.</li> <li>Calculate distributable net income, fiduciary accounting income, and the income distribution deduction in compliance with both tax law and the governing document.</li> <li>Understand the basic types of trusts used in legacy planning, including their design, function and correct tax reporting both before and after the grantor’s death.</li> <li>Prepare a Form 1041 for a simple estate and what is required to treat a revocable trust as a part of the estate.</li> <li>Prepare Schedule K-1 to accurately report estate interest, dividend, capital gain, and miscellaneous income so the beneficiaries can accurately prepare their individual tax returns.</li> </ul> <h3>Course Details</h3> <p>This course includes presentation slides and an online workshop recording.</p>2019-06-14T04:00:00Z2019-12-31T05:00:00ZNone2019-04-15T04:00:00ZODW1944Intermediate8Federal Tax Law Topic0N/A2019-08-20T05:00:00ZQAS Self StudyPremium: $0 | Professional: $224 | Basic: $284 | Nonmember: $2998Federal Tax Law Topic88TaxesKnowledge of federal income taxationJaye Tritz, EA, CFP®Federal Tax Law Topic8 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019August2020-12-31T05:00:00Z8 Credit Hoursnonoyesno
On-Demand WebinarUnderstanding Employee vs. Contractor Designation On-Demand Webinar<h3>Summary</h3> <p>In this webinar, we’ll discuss the differences between independent contractors and employees, learn how to correct a misclassification of an employee and apply the theory of independent contractor vs. employee to various occupations. Misclassification of workers is something the IRS watches closely, so it’s critical to have your clients properly identified.</p> <iframe src="https://fast.wistia.net/embed/iframe/ykxtyzzupf" title="Classification Video" allowtransparency="true" frameborder="0" scrolling="no" class="wistia_embed" name="wistia_embed" allowfullscreen mozallowfullscreen webkitallowfullscreen oallowfullscreen msallowfullscreen width="640" height="360"></iframe> <script src="https://fast.wistia.net/assets/external/E-v1.js" async></script> <h3>Objectives</h3> <p>Upon completion of this course, you will be able to: <ul> <li>Distinguish between an independent contractor and an employee.</li> <li>Calculate penalties for misclassifying workers.</li> <li>Identify when to use Form SS-8, <i>Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding</i>.</li> <li>Apply rules to taxpayers in various specialty occupations.</li> </ul> <h3>Course Details</h3> <p>This webinar includes the presentation slides, exam questions, live webinar recording with review questions, and Attendee Top Questions. CPE is issued after exam is successfully completed.</p>2019-02-15T05:00:00Z2021-01-01T06:00:00ZNone2019-02-15T05:00:00ZODW1910Intermediate2Federal Tax Law Topic0N/A2019-05-30T04:00:00ZQAS Self StudyPremium: $0 | Professional: $60 | Basic: $76 | Nonmember: $802Federal Tax Law Topic22TaxesKnowledge of Federal Income TaxA.J. Reynolds, EAFederal Tax Law Topic2 CPE for AFSP, EA, CPA, CRTPon-demand webinar2019May2021-01-01T05:00:00Z100 Minutesyesnoyesno

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