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Learning Objectives: This course will bring you up-to-date on current issues in federal income taxation affecting individuals and small business owners with emphasis on coverage and analysis of the Tax Cuts and Jobs Act, including the regulations for section 199A, the passthrough deduction; 2018 tax legislation; updates and new developments of 2017 and earlier tax law; important court cases; Treasury income tax regulations; IRS revenue rulings and procedures.
Delivery Method Group live
Hours and field of study 8 hours CPE credit in taxes (technical).
Prerequisites/advance preparation No prerequisites and no advance preparation required.
Included in your registration Print materials; box lunch: coffee and soft drinks; parking; free wifi
About our cancellation and refund policies and our authority to issue CPE.
Details about course content from the Instructor:
2018 PROPOSED REGULATIONS – TAX CUTS AND JOBS ACT — Section 199A. The IRS has issued guidance addressing computational, definitional and anti-abuse rules for this new passthrough deduction.Steve will discuss the details you need to know and bring you up-to-date on new developments.
2018 PROPOSED REGULATIONS – TAX CUTS AND JOBS ACT — Bonus Depreciation.The IRS has issued guidance for this new 100-percent write-off.There is good news and bad news.Steve will give you the details.
2017 TAX LAW – TAX CUTS AND JOBS ACT — A sweeping rewrite of the Code.Steve will spend most of the day discussing and analyzing the individual and business provisions of this legislation.
2018 FINAL REGULATIONS – PARTNERSHIP AUDIT RULES --Partnership Representative.The new partnership audit rules start with the 2018 taxable year.You must identify a partnership representative – or the IRS will do it for you.
THE IRS AND TAX RETURN PREPARERS — The IRS wants to regulate tax preparers-- and guess what – so do some members of Congress!There’s proposed legislation - with AICPA and TSCPA support!
THE IRS AND TAX RETURN PREPARERS — What happened to the AICPA’s lawsuit against the IRS?What will happen to the Annual Filing Season Program?
NEW HOT ISSUE — S corporation basis reporting.With the AICPA’s blessing?What did you say?Tell me it’s not true.What’s next?
NOTEWORTHY COURT CASE — Compensation versus dividend.C corporation versus S corporation.The Tax Court did something not seen in a generation.Unbelievable!
PLANNING — Uncertainty Rules!!!Tax planning is more important than ever!Are you ready? Why does Steve say that S corporations now may be more important than ever
PLANNING — Uncertainty Rules!!!Should your passthrough entity become a C corporation?
IMPORTANT — updates and new developments covering 2017 and earlier tax law AND court cases; Treasury income tax regulations; and IRS revenue rulings and procedures.
NEW DEVELOPMENTS — affecting partnerships and LLCs, and S corporations. Plus, he promises to cover developing hot issues and even more!