​​​​​​​​​​​​​​​​​​​​​​​​​​​Iowa Chapter Education

Iowa Chapter Council Bluffs Education

This event will host Randy Adams, EA and will offer the following education:

• Optimizing Trust Management
  Read More
  This course reviews the complexities of trust taxation and offers a comprehensive overview of the several types of trusts, reporting requirements, and tax planning strategies in setting up and managing active trusts. Critical calculations for FAI, IDD, & DNI will be reviewed with examples to illustrate data entries. Additional elections, completion of the K-1 for beneficiaries, and the tax consequences of trusts are examined. Objectives -Go over the purpose of trusts and how to set them up -Discuss FAI, DNI, & IDD and how to accurately calculate them -Highlight revocable, irrevocable, grantor, & non-grantor trusts -Review the pros & cons of managing a trust.
• Maximizing Gifts and Minimizing Tax Liability
  Read More
  This program navigates advanced concepts to help clients maximize their gifting while minimizing their tax liability. Discussing how to navigate gift-splitting, non-resident gifts, gifts from foreign individuals or businesses, and generation-skipping transactions is essential in completing returns correctly. Form 709 examples will be shown and strategies that protect gifted assets from probate will be presented. Objectives -Review how 529 lump sum gifts are reported on Form 709 -Discuss multiple layers of gift-giving to multiple generations of family -Look at direct & indirect skips -Offer tax planning strategies that will help in gifting of assets not needed -Illustrate how to complete different gifting options on Form 709.
• Federal Tax Updates
  Read More
  This program looks forward to discuss the latest Federal tax law changes in 2025 on the topics of Form 1099-K, business deductions, depreciation, and the rollback of the TCJA. It also looks back at how items like energy credits, SALT limits, higher standard deduction amounts, and inflation have affected the amounts we report on the 1040. Objectives -Review personal tax return law changes to 1099-K, Schedule A, Energy & Vehicle Credits, and the latest on the bill to extend the TCJA -Examine business changes regarding lower depreciation, lower tax rates, FBAR and CTA reporting, and K-2/K-3 forms as they relate to foreign income -Look at tax court cases where the IRS is watching mileage deductions, charitable giving, and necessary business expenses.
• Iowa Tax Updates
  Read More
  This session will cover timely updates regarding income taxes in the state of Iowa. The instructor will bring resources from the Iowa Department of Revenue for the 2025 tax year. No continuing education credit is available for this session.
• Farm and Residential Rentals
  Read More
  From cash rental to share-cropping to allowing wind generators, cell phone towers, or solar arrays to be built on your land, clients with agricultural land have many options for rental. This program reviews the most common rentals we deal with for completing taxes for our clients with farmland. Objectives -Explore the options farmland offers and what forms to use in completing taxable income from it -Discuss how CRP is taxed and how to get it -Look at the distinct types of income & expenses available to those who rent their land -Evaluate the excessive cost of owning & operating agricultural land.

Register for event

Purchase event and print materials

Date & Time:

Location:

Fees:

Early pricing ends October 1, 2025.
Registration includes electronic materials. Print materials are available for a $50 fee.

Cancellation Policy:

Cancellations must be submitted to NATP by October 10, 2025.

All tax preparers are responsible to verify the number of credits they receive each year and the related state or federal reporting requirements to maintain their credentials.

Iowa Chapter Annual Meeting & Education

This event will host Jared Foos, EA, and will offer the following education:

• Protecting Yourself from Knock & Talks (Ethics & Cocktails)
  Read More
  This ethics-focused session equips enrolled agents, CPAs, and other tax professionals with the legal framework, professional-responsibility standards, and practical scripts needed to respond confidently—protecting client confidentiality while remaining fully compliant with IRS authority. Through Treasury Circular 230 case studies, §§ 6694–6695 penalty scenarios, and real-life audit narratives, attendees will develop an actionable protocol to manage unannounced visits without compromising ethical duties or due-diligence obligations. Learning Objectives After completing this course, participants will be able to: 1. Describe what a knock and talk is 2. Identify potential objectives for a revenue agent 3. Discuss potential ramifications for an agent's findings 4. Develop procedures to ensure compliance.
• NIIT - The Sneaky Mistake
  Read More
  The 3.8 percent Net Investment Income Tax under IRC § 1411 can stealthily erode after-tax returns for high-income individuals, estates, and trusts—yet many practitioners still treat it as an afterthought rather than a core planning variable. This in-depth session demystifies NIIT from both a compliance and a strategy perspective. We begin with the statutory framework: defining "net investment income," calculating modified adjusted gross income (MAGI) thresholds, allocating investment expenses, and applying the special rules for pass-through entities and real-estate professionals. Next, we walk through Form 8960 line-by-line, highlighting, common software missteps. Finally, through case studies and planning checklists, attendees will learn proactive moves to minimize NIIT exposure before year-end. Learning Objectives After completing this session, participants will be able to: 1. Determine what types of income are subject to NIIT 2. Examine what types of income are not subject to NIIT 3. Evaluate how to calculate NIIT
• Demystifying Form 3115
  Read More
  Changing an accounting method can unlock substantial tax benefits—but only when Form 3115 is prepared with precision and strategic foresight. This 100-minute session walks practitioners through the life cycle of a method change, from identifying a §446(e) trigger to calculating a §481(a) adjustment and selecting the proper automatic-change designation from Rev. Proc. 2024-23. Using real-world case studies, sample statements, and current e-filing procedures, participants will learn how to avoid common pitfalls that lead to IRS delay letters, inconsistent audit adjustments, or outright denial of the change. Learning objectives After completing this course, participants will be able to: 1. Identify at least four common circumstances that require a taxpayer to file Form 3115 under IRC §446(e) and the corresponding automatic-change numbers in Rev. Proc. 2024-23. 2. Differentiate between automatic and non-automatic method changes, summarizing the filing deadlines, user fees, and advance-consent procedures for each. 3. Compute a §481(a) adjustment—including positive, negative, and zero-adjustment scenarios—and determine the correct recognition period or spread. 4. Draft the key components of a complete Form 3115 submission (Part I, Part IV narrative, and required statements) that meets IRS checklist standards and minimizes the risk of examiner pushback.
• 2025 Federal Tax Updates
  Read More
  (Subject to change with legislation) Every filing season brings a fresh wave of legislation, revenue procedures, and court decisions that reshape the tax landscape. This annual update distills the most consequential federal changes affecting individuals, businesses, and estates for the 2025 filing year. We'll unpack the practical impact of OB3 changes and clarifications, digital-asset reporting rules, updates to Corporate Transparency Act, and the newest IRS procedural pronouncements. Real-world examples, and practitioner checklists ensure attendees leave ready to apply the updates on 2025 returns and proactively advise clients for 2026. Learning Objectives After completing this session, participants will be able to: (Subject to change with legislation) 1. Identify the key statutory changes and new IRS guidance effective for 2025 2. Analyze how recent court cases and IRS rulings alter tax positions on hot-button issues 3. Apply the 2025 inflation-adjusted thresholds (standard deductions, retirement-plan limits, phase-outs, penalty amounts) and new procedural requirements 4. Develop an actionable client communication plan—using checklists and talking points—to implement mid-year tax-planning moves that leverage the new rules while minimizing audit risk.
• Fringe Benefits
  Read More
  Fringe benefits can be powerful compensation tools—yet each perk carries its own tangle of inclusion, exclusion, valuation, and reporting rules under IRC §§ 61, 132, 105, 106, 125, 127, 274, and related regulations. This fast-paced session gives tax practitioners the mastery they need to design, document, and report fringe-benefit programs with complete confidence. Real-world examples and interactive case studies equip attendees to spot red flags, apply the proper valuation methods, and draft clear policies that withstand IRS scrutiny. Learning Objectives After completing this session, participants will be able to: 1. Identify the major statutory fringe-benefit exclusions in IRC § 132 and related code sections, and determine when a benefit must be included in wages versus excluded from income. 2. Calculate the taxable value of common fringe benefits 3. Apply correct payroll and information-return reporting procedures (Forms W-2, 1099-NEC) and understand the employment-tax consequences of misclassification or late inclusion.
• Entity Selection Case Study: Choosing the Optimal Structure for New and Growing Businesses
  Read More
  Few decisions have longer-lasting tax consequences than the choice of business entity. This interactive session uses a series of real-world case studies—a sole proprietor converting to an S-corp, a multi-member LLC weighing partnership versus C-corp status, and an owner-operated start-up—to illuminate how federal income tax, self-employment tax, fringe-benefit rules, and exit-strategy considerations drive entity selection. Participants will analyze comparative after-tax cash flows, reasonable-compensation requirements, QSBS eligibility, built-in-gains exposure, and state-tax overlays. The course integrates the latest guidance on the corporate 21% rate, §199A deduction, NIIT exposure, then walks through a structured client-questionnaire and decision matrix practitioners can deploy immediately. Learning Objectives After completing this session, participants will be able to: 1. Compare the federal tax treatment of sole proprietorships, partnerships/LLCs, S-corporations, and C-corporations across the business life cycle—formation, operating years, distributions, and liquidation or sale. 2. Quantify the impact of self-employment taxes, §199A qualified-business-income deduction, NIIT, and the 21 % corporate rate on owner net cash flow in at least three common fact patterns. 3. Apply a step-by-step entity-selection checklist and client questionnaire that document due diligence, support the practitioner's advice.
• Tax Planning 101: Foundational Strategies for Individuals & Small Businesses
  Read More
  Solid tax planning starts long before return preparation. Geared toward enrolled agents, CPAs, and other entry-level practitioners, this fundamentals course identifies the core building blocks of proactive tax strategy. Using plain-language explanations, illustrative worksheets, and real-life mini-cases. Attendees will leave with a practical checklist they can apply immediately during client interviews to uncover savings opportunities. Learning Objectives After completing this session, participants will be able to: 1. Identify the most common tax savings tools for individuals and businesses. 2. Develop communication tools to assist with explaining tax savings techniques to taxpayers. 3. Analyze future changes regarding potential legislation, and tax saving opportunities.
• Client Interviews Done Right: Gathering Complete & Defensible Tax Data
  Read More
  A thorough, well-documented client interview is the cornerstone of accurate return preparation and penalty protection under Circular 230 and IRC §§ 6694–6695. This hands-on session equips tax professionals with a repeatable, compliant process for conducting initial and annual interviews that uncover all relevant facts, satisfy due-diligence requirements, and set clear client expectations. Attendees will examine real-world scenarios—including gig-economy income, 1099-K, and complex family situations—while learning to use targeted questionnaires. Learning Objectives After completing this session, participants will be able to: 1. Develop a structured interview workflow—including tailored questionnaires and engagement-letter language—that captures all income sources, credits, and elections necessary for accurate return preparation and audit defense. 2. Apply best-practice documentation techniques (contemporaneous notes, secure portals, e-signatures) to create an audit-ready file and demonstrate reasonable cause in the event of an IRS penalty examination. 3. Evaluate potential conflicts, misinformation, or red-flag responses during interviews and implement corrective actions—additional inquiry, written advice, or disengagement—to maintain ethical compliance and practitioner integrity.

Register for event

Purchase event and print materials

Purchase a guest meal

Date & Time:

• Attendee Check-In: 6:00 p.m. CT
• Education: 6:30 p.m. - 8:10 p.m.

• Attendee Check-In: 7:45 a.m.
• Education: 8:30 a.m. - 5:00 p.m.
• Annual Meeting: 1:00 p.m. - 1:45 p.m.

• Attendee Check-In: 7:30 a.m.
• Education: 8:00 a.m. - 5:00 p.m.

Location:

Fees:

Early pricing ends October 8, 2025.
Registration includes breakfast, lunch and snack breaks. If you have any dietary restrictions, please contact Sidney Griffith. Guest meals are available to purchase for a $30 fee.
Electronic materials are also included and will be emailed to registrants prior to the event. Print materials are available to purchase for a $50 fee.

Cancellation Policy:

Cancellations must be submitted to NATP by October 22, 2025.

All tax preparers are responsible to verify the number of credits they receive each year and the related state or federal reporting requirements to maintain their credentials.

Iowa Chapter Cedar Rapids Education

This event will host Randy Adams, EA, and will offer the following education:

• Optimizing Trust Management
  Read More
  This course reviews the complexities of trust taxation and offers a comprehensive overview of the several types of trusts, reporting requirements, and tax planning strategies in setting up and managing active trusts. Critical calculations for FAI, IDD, & DNI will be reviewed with examples to illustrate data entries. Additional elections, completion of the K-1 for beneficiaries, and the tax consequences of trusts are examined. Objectives -Go over the purpose of trusts and how to set them up -Discuss FAI, DNI, & IDD and how to accurately calculate them -Highlight revocable, irrevocable, grantor, & non-grantor trusts -Review the pros & cons of managing a trust.
• Maximizing Gifts and Minimizing Tax Liability
  Read More
  This program navigates advanced concepts to help clients maximize their gifting while minimizing their tax liability. Discussing how to navigate gift-splitting, non-resident gifts, gifts from foreign individuals or businesses, and generation-skipping transactions is essential in completing returns correctly. Form 709 examples will be shown and strategies that protect gifted assets from probate will be presented. Objectives -Review how 529 lump sum gifts are reported on Form 709 -Discuss multiple layers of gift-giving to multiple generations of family -Look at direct & indirect skips -Offer tax planning strategies that will help in gifting of assets not needed -Illustrate how to complete different gifting options on Form 709.
• Federal Tax Updates
  Read More
  This program looks forward to discuss the latest Federal tax law changes in 2025 on the topics of Form 1099-K, business deductions, depreciation, and the rollback of the TCJA. It also looks back at how items like energy credits, SALT limits, higher standard deduction amounts, and inflation have affected the amounts we report on the 1040. Objectives -Review personal tax return law changes to 1099-K, Schedule A, Energy & Vehicle Credits, and the latest on the bill to extend the TCJA -Examine business changes regarding lower depreciation, lower tax rates, FBAR and CTA reporting, and K-2/K-3 forms as they relate to foreign income -Look at tax court cases where the IRS is watching mileage deductions, charitable giving, and necessary business expenses.
• Iowa Tax Updates
  Read More
  This session will cover timely updates regarding income taxes in the state of Iowa. The instructor will bring resources from the Iowa Department of Revenue for the 2025 tax year. No continuing education credit is available for this session.
• Farm and Residential Rentals
  Read More
  From cash rental to share-cropping to allowing wind generators, cell phone towers, or solar arrays to be built on your land, clients with agricultural land have many options for rental. This program reviews the most common rentals we deal with for completing taxes for our clients with farmland. Objectives -Explore the options farmland offers and what forms to use in completing taxable income from it -Discuss how CRP is taxed and how to get it -Look at the distinct types of income & expenses available to those who rent their land -Evaluate the excessive cost of owning & operating agricultural land.

Register for event

Purchase event and print materials

Date & Time:

Location:

Fees:

Early pricing ends November 1, 2025.
Registration includes lunch, provided by the hotel. If you have any dietary restrictions, please contact Laura Dawson.
Electronic materials are also included and will be emailed to attendees. Print materials are available to purchase for a $50 fee.

Cancellation Policy:

Cancellations must be submitted to NATP by November 3, 2025.

All tax preparers are responsible to verify the number of credits they receive each year and the related state or federal reporting requirements to maintain their credentials.

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