FMN Taxes  |  Format: Flash

Business Taxes: Planning for 2018, While Finalizing 2017

Course Overview
Although the enactment of the Tax Cuts and Jobs Act was a massive tax reform, Congress has continued to provide additional tax legislation for businesses to consider. From the perspective of Edward Zollars, a partner in Thomas, Zollars & Lynch, Ltd. as well as the lead tax discussion leader for the Loscalzo Institute, these new laws have increased the pressure on the IRS to release much-needed guidance, while returning the attention of businesses to the potential need to amend their recently-filed 2017 returns.

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

  • Identify why businesses should consider amending previously filed 2017 returns;
  • Define which improvements qualify for the sec. 179D deduction for energy-efficient buildings;
  • Explain why the government is imposing the sec. 965 transition tax on foreign dividends in 2017; and
  • Distinguish between how "qualified improvement property" is treated for purposes of bonus depreciation and how it is treated for sec. 179.

    Catalog Number: FMN1263-FM
    CPE Credits: 2 Registry / 2 QAS
    Author: FMN Online
    Advanced Preparation:
    Work experience in tax planning or tax compliance, or an introductory course in taxation.
    Course Level: Update
    Field of Study: Taxes
    Content Partner: FMN Online
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
      You are allowed 2 attempts to pass the final exam in a 30 day period. You will be locked out of the final for 30 days after any second failure.
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     Adobe® Flash® Player 9 or higher
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Jul 10, 2018 / Feb 13, 2020