All Courses

Description: The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, affects the tax planning and income tax liability for many taxpayers. Among those for whom the TCJA will have a more significant effect are business owners of pass-through trades or businesses who may be eligible for the TCJA’s pass-through deduction. The Section 199A Pass-Through Deduction course examines this deduction This course will examine the pass-through deduction authorized under § 199A of the TCJA.

Description:

In this webinar, a retired IRS Criminal Investigation agent shares his insider perspective on the issue of unpaid payroll taxes and the serious implications it can have for your clients. We discuss the statutes guiding the collection of payroll taxes, the possible penalties for unpaid payroll taxes, and how you can help your clients resolve the issues.

Last Revision: February 2024

Description: You are more likely than ever to encounter clients who have engaged in one or more virtual currency transactions during the year and who may have taxable income as a result. We’ll look at the nature of virtual currency and the tax implications for your clients.

Description:

This course provides an overview of accounting and tax professionals’ responsibility to maintain the privacy of customer or consumer information, and to safeguard the information or data, as required by the Gramm-Leach-Bliley Act (GLBA). The course emphasizes how accounting and tax professionals can maintain their compliance with the GLBA through the creation and implementation of a written information security program or plan (WISP). Other considerations that accounting and tax professionals need to be aware of as it relates to Internal Revenue Service Regulations as well as state law, are also considered and explored.