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Tuesday, August 25, 2020 Webcast

Intermediate Individual Taxation (X3-2206557)

9:00 AM - 5:00 PM EDT

Webcast


8 CPE Credits in TX

OVERVIEW

Frequent changes in legislation make it difficult to keep track of the opportunities for individuals to save on their taxes. Materials provide explanations of the latest in tax law changes and the individual and business planning opportunities they provide. Explore, in-depth, the effects of the latest tax legislation, including the SECURE Act, the SECURE 2.0 Act, the Inflation Reduction Act, tax court decisions, and IRS guidance on the hottest tax topics affecting individual taxpayers, including those with small businesses. This course provides a wealth of tax-planning tips and strategies and addresses key tax return issues to arm you with the latest guidance to better serve your new and existing clients.

DESIGNED FOR

CPAs Working with clients or employers requiring Uptodate expertise in individual Income taxation for the Current Tax season

BENEFITS

  • Gains and losses on property transactions
  • Fringe benefits
  • Retirement plan distributions
  • Hobby losses
  • Home offices
  • Depreciation and amortization
  • Tax credits
  • The qualified business income deduction under Section 199A
  • HIGHLIGHTS

    • Determine the various items that should be included or excluded in an individual’s gross income and their proper tax treatment.
    • Recognize how material participation affects the taxation of an activity.
    • Identify and calculate the business deduction for home office expenses and deduction limitations on vacation homes and other ordinary business expenses.
    • Recognize the tax implications of having rental real estate classified as an active or passive activity.
    • Determine the amounts allowable for deducting travel, transportation, and meals expenses.
    • Determine the appropriate tax treatment of certain self-employed retirement plan distributions and rollovers.
    • Calculate the qualified business income deduction.

    COURSE LEVEL

    Intermediate

    PREREQUISITES

    Knowledge of individual income taxation and Form 1040 preparation

    INSTRUCTOR

    J. Harden

    J. William Harden, CPA, Ph.D., ChFC

    AICPA/Professional Development Institute

    J. William Harden, Ph.D., CPA, ChFC Bill is an Associate Professor in the Bryan School of Business and Economics at the University of North Carolina at Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices, and ethics. Bill has thirty years of experience in taxation. He began his public accounting career in 1990 in the Dallas office of one of the Big Six accounting firms. In addition to his university teaching, Bill consults on tax and financial planning issues and maintains a sole practice in North Carolina, focusing on taxation and financial consulting for small businesses and individuals. Bill has testified before the House Ways and Means Oversight Sub-Committee on Internet taxation issues. He was the recipient of a Lybrand Certificate of Merit in 2002. Bill has been involved in CPE instruction for over a decade. He received NCACPA outstanding instructor awards in 2009, 2010, 2011, and 2013. In 2015, he received the Surgent Outstanding Discussion Leader Award because of his consistently high evaluations for knowledge and presentation skills. In 2016, Bill was awarded the R. Donald Farmer discussion leader award by the NCACPA. Bill has authored over 30 publications in tax accounting and financial planning journals, including the Journal of Financial Service Professionals, Strategic Finance, National Tax Journal, Journal of Business Finance and Accounting, Tax Notes, Tax Advisor, and Journal of the American Society of CLU and ChFC. Mr. Harden is currently a member of the American Accounting Association, the American Taxation Association, the National Tax Association, and the North Carolina Association of CPAs.

    PRICING

    $279.00 - Member

    $339.00 - Nonmember

    Pre-Registration Closed

    Online pre-registration for this event is now closed.

    ADDITIONAL OPTIONS

    Print a registration form

    COURSE DEVELOPER

    AICPA/NJCPA