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Monday, August 14, 2023 Live Webcast

Preparing Complex 1040s (E2308301)

8:45 AM - 4:30 PM EDT

Registration: 8:30 AM EDT


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8.0 CPE Credits in TX


This program is designed for the accountant who is ready to handle the most complex individual client’s income tax preparation. The program will look at areas that vex CPAs when dealing with individual taxes, including the §199A qualified business income deduction, limitation on deduction of business interest under §163(j), passive activity rules, and the net investment income tax.


Practitioners with experience preparing 1040s.


  • Solve complex 1040 problems
  • Compute qualified business income deduction
  • Compute tax on net investment income, additional withholding and tax on wages, and self-employent earnings
  • Explain and compute AMT
  • Identify and apply passive activity rules
  • Recognize and advise clients on like-kind exchanges
  • Define and apply at-risk rules
  • Recognize existence of and compute amount of NOL and understand tax implications


  • Impact of any tax legislation enacted by Congress during the year
  • Qualified business income deduction—who it applies to, how to deal with the limitations, and planning opportunities
  • Passive losses—tracking, triggering, and grouping activities in order to reduce passive income
  • Net investment income tax
  • Like-kind exchanges
  • At-risk rules
  • Excess business and NOL
  • Alternative minimum tax issues




General tax knowledge




Timothy Dreyer

Timothy C. Dreyer, J.D.

Tim Dreyer’s career in tax, law, finance, and leadership has spanned over 40 years. He served in top level positions in five IRS functions—Counsel, Appeals, Examination, Collection, and the Taxpayer Advocate’s Office. After his retirement, he pursued another 17-year profession as a subject matter expert and director in PricewaterhouseCoopers’ Washington National Tax Service.

Tim has worked with over 100 Fortune 500 companies, including 11 of the top 20 companies. He has worked with businesses and high-wealth individuals in more than 25 countries on 6 continents. Tim is an accomplished tax specialist who has extensive planning, advisory, and consulting experience involving tax, finance, and valuation.

Throughout his career, Tim has attended and taught thousands of hours of CPE, CLE, and undergraduate and graduate courses. For over 20 years, he taught law, finance, tax, and ethics at three different universities.

Tim holds a BA in economics, a JD in law, and completed his graduate studies in finance and tax. He is also a licensed attorney.


$289.00 - Member

$439.00 - Nonmember

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