CPAR Taxes

CPAR - 2018/November, Seg.01 - How Do You Incorporate TCJA into Your Client Advice?

Course Overview
Once again, the IRS continues to grapple with the pressure of issuing guidance on the recently enacted tax code provisions, including the deduction of state and local taxes as well as the section 199A deduction. Beside updates on recent initiatives from the Service, regular expert commentator Barbara Weltman reviews the latest developments from the courts that you should keep in mind in providing year-end income tax planning for your clients.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Distinguish between the IRS advice, and the state-enacted workarounds, for deducting state and local taxes in 2018;
  • Identify why individuals may be under-withheld for 2018 and why that could be troublesome to their preparers;
  • Define which eligible terminated S corporations may utilize the new automatic consent; and
  • Explain why it is necessary to have an "exemption amount" when exemptions are no longer allowed.

Content Partner:

CPA Reports Online

Prerequisites/Advanced Preparation:

Work experience in tax planning or tax compliance, or an introductory course in taxation

Speaker / Author:

SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 9 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS


Price (USD)

Standard Rate: $69.90


Course Code : CPAR1363-FM

Release Date : 12/19/2018
Expire Date : 01/29/2020
Credits :
CPE 2.00
QAS 2.00

Course Level : Update
Course Type : Self-Study
Length : 1hr 40min
Passing Grade : 70%
Field Of Study : Taxes

Format Type : eLearning
Mobile Compatible

Included In

Returning Subscribers

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