Description:
Successful completion of the 2019 Annual Federal Tax Refresher (AFTR) Course counts toward the voluntary annual requirement for obtaining an IRS Annual Filing Season Program (AFSP) Record of Completion for the 2019 filing season.
To be eligible for an AFSP Record of Completion, p...
Description:
In this webinar, we will explore all of the IRS exempt organizations listed in Section 501. Which donations can be deducted will be discussed and we’ll take a look at Publication 78, which interactively researches the EIN and names of 501(c)(3) organizations. Proper substantiation will be discussed ...
Description:
This course will examine the programs, credits, deductions, and federal income tax treatment of various items that affect saving for and financing an individual’s education.
Description:
This course presents an overview of the earned income credit (EIC) rules and the common errors uncovered by the IRS in connection with claims for the credit.
Description:
This course examines enrolled agent conduct standards with respect to professional practice. It identifies the individuals who may practice before the IRS and defines the term “practice before the Internal Revenue Service".
Revision Date: January 2019
Description:
This webinar will discuss which classes of nonimmigrants and nonresident aliens are exempt from U.S. Social Security and
Medicare taxes.
Revision Date: December 2018
Description:
This course will examine the tax changes that took effect in 2018 as a result of passage of the TCJA and the inflation-changed limits effective for 2019 that are more significant from the perspective of an income tax preparer. Some context will be supplied, as appropriate, to assist readers in under...
Description:
This course will review the principal provisions of the Patient Protection and Affordable Care Act (PPACA) and will examine its tax impact on individuals and businesses.
Description:
It’s important for the tax preparer to recognize the difference between a “For-Profit” Business and a Hobby under IRC §183. In addition to learning how to tell the difference, you will also learn how to report hobby income that has no profit motive.
Description:
In this course, tax preparers are introduced to the problem of cybercrime and its costs, offered methods that can be expected to reduce the chances of becoming a cybercrime victim, and informed of proper steps to take if they do become victims of cybercrime.
Description:
This course addresses the nature of practice before the IRS, identifies those permitted to engage in such practice and examines the power of attorney under which a taxpayer authorizes representation before the IRS.
Description:
This webinar discusses how to properly document S corporation basis in order to support losses and deductions claimed on shareholder’s individual returns.
Revision Date: September 2018
Description:
In today's world, people often turn to crowdfunding to raise money quickly. Whether it is a campaign to launch a new product or to collect donations for a loved one, understanding the tax implications of crowdfunding is necessary. Explore the concerns and issues arising from crowdsourced fundraising...
Description:
In this recorded webinar, Randy Adams, EA, discusses ethical issues affecting tax preparation, the responsibility of the IRS, and voluntary compliance. The topics covered are beneficial to all tax practitioners in public or private practice who need to identify and apply the basics and recent change...
Description:
This course examines the taxation of individual retirement arrangements (IRAs). In so doing, it discusses traditional and Roth IRAs, addressing the federal rules concerning: contribution limits and tax treatment; tax treatment of traditional IRA distributions, including regular, early and lifetime r...
Description:
This course discusses the income tax treatment of death benefits and living proceeds from life insurance contracts. It considers the statutory definition of life insurance contained in Internal Revenue Code §7702 and the tax consequences of a life insurance contract’s failure to meet the definition....
Description:
This course discusses the federal income tax treatment of, and limitations related to a) qualified employee plan contributions and distributions, and b) commercial annuity contracts.
Revision Date: January 2019
