CPAR Taxes  |  Format: Flash

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.

    Catalog Number: CPAR1380-FM
    CPE Credits: 2 Registry / 2 QAS
    IRS CE: This course also qualifies for IRS registered tax return preparers and enrolled agents CE in the Federal Tax Update catagory. Program Number: UQNRM-U-00218-19-S
    Author: CPA Report
    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: CPA Reports 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: Mar 28, 2019 / May 09, 2020