CPE Catalog & Events

Statutory employees, independent contractors, and possible changes to Schedule 530 relief. Using SS-8, Payroll Tax Penalties -- Who is a responsible person? Forms W-2, 1099, 1099-NEC, SS-8, W-4, 941, and Form 940 reporting/deposit requirements and due dates. Understanding payroll tax responsibilities in the gig economy.

The AICPA Code of Professional Conduct and key Washington differences. New developments at the national and state level. Best practices for CPAs in public accounting and industry. Emerging issues.

New and expanded energy credits under the Inflation Reduction Act (IRA). Preparation of various Form 1040 individual tax returns and schedules; provided answers include "filled-in" forms. Coverage of Form 7203. Coverage of Schedule 199A qualified business income. its calculation. limitations. and examples. Dividends and interest - Ordinary. return of capital. and capital gain distribution dividends; tax-exempt interest. original issue discount. etc. Security transactions - From Form 1099-B to Form 8949 to Schedule D. plus mutual fund sales and related basis issues. Self-employed person issues. Schedule C deductions including depreciation. Sale and exchange of property - Understanding Form 4797 and depreciation recapture; capital gains. A working understanding of passive losses - How to handle rental property and how the passive loss rules flow to the tax forms. Itemized deductions - A thorough understanding of what's deductible and what's not. Interest deductions - Limitations and timing problems. Charitable contributions substituting for taxes. IRS says - No! Retirement contributions and education credits and deductions. Tax computations - The Kiddie Tax. AMT. regular tax. tax credits. Individual problems illustrated by form preparation for various items. with numerous "practice tips". Impact of recent legislation and forms changes on the 1040.

IRS administrative issues, compliance, and new forms. U.S. Tax Court cases. Legislative updates.

Timely coverage of breaking tax legislation, including the SECURE 2.0 Act and Inflation Reduction Act provisions applicable to individuals. Changes to the lifetime estate tax exemption in light of proposed regulations. Considerations when selling a principal residence. Tax benefits of HSAs. An overview of the mechanics and practical considerations of Donor Advised Funds. Virtual currency. including new Notices 2023-34 and 2023-27. The best new income tax and estate-planning ideas. The changing Social Security landscape: long-term solvency issues and what it means for retirement planning. Creative charitable giving strategies. . Financial planning strategies. Maximizing retirement plan benefits. Using intentionally defective grantor trusts. Miscellaneous tax-planning techniques that can add up to significant tax savings. How to use the whole family for tax savings. Life insurance. Up-to-the-minute ideas reflecting new tax law changes in cases. regulations. and rulings.

Common errors made involving tax forms. Strategies for tax savings. Business entity changes. IRS administrative issues. compliance. and new forms. Court cases settled in the last year that provide tax return guidance. Position authority. IRS rulings, procedures, and notices for the last year. New, updated, and expiring tax deductions and credits.

Key fraud risks impacting businesses today. Examples of fraud and the monetary impact on victims. How to create, implement, and assess technology-based internal controls to reduce the probability of becoming a fraud victim.

Latest state of the economy. Expense control that works. Understanding our changing workforce and working environment. Financial risk analysis. Enterprise risk management. Improving bank relationships.

Comprehensive coverage of the Inflation Reduction Act. Comprehensive coverage of the SECURE 2.0 Act with a focus on provisions applicable to employers. Retirements and redemptions: considerations for partnerships and S corporations. Timely coverage of breaking tax legislation. Schedules K-2 and K-3 reporting requirements, including the 2022 domestic filing exception and Form 1116 exemption. Form 7203. S Corporation Shareholder Stock and Debt Basis Limitations, with examples of how to calculate stock basis. Overview of the economics and tax consequences of crowdfunding campaigns. Selected Practice and Reporting Issues: What's new? A review of recent cases and tax law changes and IRS guidance affecting S corporations, partnerships, limited liability companies, and limited liability partnerships. New Form 1099-K reporting requirements. Bonus depreciation in 2023. Section 163(j) in 2023. Section 174 Research & Experimental Expenditures. New FinCEN reporting requirements in 2024. Employee vs independent contractor considerations that companies should be aware of. A review of like-kind exchange transactions under Schedule 1031. State and local taxes: pass-through entity workarounds. Special basis adjustments. including comprehensive examples.

Preparing for the implementation of the new requirements related to contributions of nonfinanciual assets (i.e., ASU No. 2020-07). Developing a deeper understanding of the requirements in FASB ASC 842, Leases, and how not-for-profit entities will implement the standard. Additional issues in not-for-profit financial reporting.

Important new cases. Crucial legislative developments. Review administrative releases including revenue rulings, revenue procedures and notices.

Important new cases. Crucial legislative developments. Review administrative releases including revenue rulings, revenue procedures and notices.

The AICPA Code of Professional Conduct and key Washington differences. New developments at the national and state level. Best practices for CPAs in public accounting and industry. Emerging issues.

Washington capital gains tax.

Delve into the latest legislative, judicial, and IRS updates from the past year.

The latest trends, regulations, and best practices that are shaping the world of accounting and finance.

Important new cases. Crucial legislative developments. Review administrative releases including revenue rulings, revenue procedures and notices.

Important new cases. Crucial legislative developments. Review administrative releases including revenue rulings, revenue procedures and notices.

Tax guide to exit planning. Partnership considerations: Section 754 elections and section 743. C to S corporation conversions. Recurring basis issues. At-risk basis rules and Form 6198. New developments relating to IRS audits. Status of audits for high-income and high-net-worth individuals. The 2023 Dirty Dozen. Residency and domicile. Crowdfunding: basic economics and related tax consequences. Choosing the right business entity.

Tips and tricks on being more productive in 2025. Psychological tricks. Procrastination busting strategies.