CPAR Taxes

CPAR - 2019/September, Seg.01 - Before 2018 Returns Are Finalized: Latest Developments

Course Overview
As the final deadline approaches for filing extended 2018 returns, preparers are scrutinizing IRS guidance for clues as well as potential missteps. Edward Zollars, a partner of Thomas, Zollars & Lynch and lead tax discussion leader for Kaplan Financial Education, reports on how tax advisers are finalizing returns based on the Service's releases on qualifying as a specified service trade or business and on the deduction of state and local taxes.



Learning Objectives:

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

  • Identify how FAQ from IRS changed the treatment of S corporation shareholder health insurance for purposes of the QBI deduction;
  • Explain how CT and WI are attempting to 'workaround' the $10,000 SALT cap for individual tax returns;
  • Distinguish how a traditional health reimbursement arrangement differs from an individual coverage HRA; and
  • Define how the Supreme Court's Wayfair decision changed the nexus rules for state sales taxes.

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
  • 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 : CPAR1411-FM

Release Date : 09/25/2019
Expire Date : 11/08/2020
Credits :
CPE 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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