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Tuesday, January 19, 2021 Webcast

Intermediate Individual Taxation (X3-2207118)

9:00 AM - 5:00 PM EST
webcast

Webcast

8.0 CPE Credits in TX

OVERVIEW

Many individual taxpayers were unprepared for the changes caused by The Tax Cuts and Jobs Act of 2017. This Act was the biggest overhaul of the Internal Revenue Code since 1986. 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 clients. The course materials include in-depth coverage of Section 199A: The Qualified Business Income Deduction. Get practical insights from nationally recognized tax experts, as well as coverage of the latest tax legislation, tax court rulings, and IRS guidance.

DESIGNED FOR

CPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season

BENEFITS

When you complete this course you will be able to:

- Recognize compensation issues and nontaxable employee fringe benefits

- Identify the specific rules that apply under the "passive activity" rules

- Identify and calculate the business deduction for home office expenses and deduction limitations on vacation homes and other ordinary business expenses

- Analyze the deductibility of hobby losses

- Identify the rules for depreciation and amortization deductions

- Differentiate between capital and ordinary income treatment on property transactions

- Identify tax consequences for self-employed retirement plans and IRAs

- Gather the necessary information required to include the claim for a tax credit on an individual income tax return

HIGHLIGHTS

· Fringe benefits

· Retirement plan distributions

· Hobby losses

· Home Offices

· Depreciation and amortization

· Tax Credits

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 University of NC Greensboro / Greensboro, NC Bill is an Associate Professor in the Bryan School of Business and Economics at UNC Greensboro where he teaches tax courses on flow-through entities, individual and corporate tax, tax research, IRS practices and ethics. Bill has over twenty 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 was the author of the AICPA’s tax update courses from 2007 through 2012 and received AICPA instructor awards in 2011, 2012 and 2013. Bill also received NCACPA outstanding instructor awards in 2009, 2010 and 2011. 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, 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, the AICPA, and the North Carolina Association of CPAs. He is a past board member of the Piedmont Chapter of the NCACPA.

PRICING

$279.00 - Member

$339.00 - Non Member

Register Today


Note: Online pre-registration will close on January 19 at 8:30 AM.

ADDITIONAL OPTIONS

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COURSE DEVELOPER

AICPA/NJCPA