CPAR Taxes

CPAR - 2019/February, Seg.02 - File or Extend: Decisions for Personal Returns

Course Overview
Besides issuing regulations on the new tax law, the IRS continues to address a host of issues that will affect the filing of 2018 returns, including a business’ deduction of the cost of employee parking. Barbara Weltman, president of Big Ideas for Small Business, brings us up-to-date on what happens when a once-married client dies without revoking a beneficiary designation to the new restricted stock election under IRC sec. 83(i).



Learning Objectives:

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

  • Identify the steps for employers to take in determining their parking space disallowance;
  • Distinguish how sec. 83(i) elections treat employment taxes, versus how they handle FICA and FUTA taxes;
  • Explain what depreciation change that large farming and real estate businesses must make if they want to be exempt from the limit on deducting business interest; and
  • Determine which groups of employees must file new W-4 forms in 2019.

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

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Price (USD)

Standard Rate: $69.90

Details

Course Code : CPAR1380-FM

Release Date : 03/28/2019
Expire Date : 05/09/2020
Credits :
CPE 2.00
IRS CE 2.00
QAS 2.00

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


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