CPAR Taxes

CPAR - 2020/October, Seg.03 - Deferral of Payroll Tax Obligations and More

On August 8, 2020, the White House issued a “Memorandum on Deferring Payroll Tax Obligations in Light of the Ongoing COVID-19 Disaster” allowing deferral of the withholding, deposit, and payment of the tax on wages or compensation paid during the period of September 1, 2020 through December 31, 2020. Barbara Weltman, president of Big Ideas for Small Business is giving us some of the highlights of the presidential deferral pronouncement, as well as the IRS developments on payroll-related matters.

Learning Objectives:

  • Identify the recent clarifications by the IRS on deferred payroll taxes,
  • Recognize the different tax implications of debt forgiveness or debt modification,
  • Recognize the IRS forms available for digital signature, and
  • Understand the differences between the proposed and final regulations for the quid pro quo tax treatment of charitable contributions.


Prerequisites/Advanced Preparation:

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


Speaker / Author:

Barbara Weltman, Big Ideas for Small Business

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Price (USD)

Standard: $69.90

Details

Course Code : CPAR1481-FM

Release Date : 10/30/2020
Expire Date : 12/12/2021
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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