Description:
The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare.
Description:
The Patient Protection and Affordable Care Act (PPACA) has brought about the most significant change in healthcare since the passage of the 1965 legislation that authorized Medicare.
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 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 examines the tax changes effective for the 2018 tax year that are more significant from the perspective of an income tax preparer. Context is provided, as appropriate, to assist readers in understanding the changes.
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:
The Safeguarding Taxpayer Information webinar presents the tax preparer’s responsibilities in handling sensitive taxpayer data and explains the steps to take in order to comply with the governing rules and regulations.
Revision Date: June 2016
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:
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:
Tax Treatment of Sickness and Injury Plans is an online course that addresses the tax treatment of plans designed to provide benefits upon the sickness or injury of a taxpayer. It examines the tax treatment of contributions to and benefits received under, health insurance, health savings accounts (H...
Description:
The Ins and Outs of Circular 230 provides an overview of the circular, which is the publication of rules governing practice before the Internal Revenue Service.
