Taxes

Field of Study: Taxes

CPE Hours: 3

Field of Study: Taxes

CPE Hours: 2

Field of Study: Taxes

CPE Hours: 2

As cryptocurrency becomes more prevalent in our lives today, we must learn about the different implications that we might see as tax practitioners. This course is ideal for CPAs, EAs and other tax professionals.

Field of Study: Taxes

CPE Hours: 2

As cryptocurrency becomes more prevalent in our lives today, we must learn about the different implications that we might see as tax practitioners. This course is ideal for CPAs, EAs and other tax professionals.

Field of Study: Taxes

CPE Hours: 2

As cryptocurrency becomes more prevalent in our lives today, we must learn about the different implications that we might see as tax practitioners. This course is ideal for CPAs, EAs and other tax professionals.

Field of Study: Taxes

CPE Hours: 2

The One Big Beautiful Bill Act, also known as the OBBBA, is a diverse and far-reaching bill that changed many aspects of the tax code. Since the OBBBA and the Tax Cuts and Jobs Act now work together as the foundation for the US tax code, this course will cover both bills and how they work together and intersect. The OBBBA is an extremely large bill, so for the purposes of this course, we will only go over the material that relates to the tax code. This material is found under Title VII of the OBBBA, labeled “Finance.” The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This is an updated course for 2025 that will provide a thorough review of all four portions of the Tax Cuts and Jobs Act Bill (H.R.1.) as well as any changes for 2025. This course will provide a summary description of all provisions referenced in the Tax Cuts and Jobs Act for each of the primary sections. It will identify which sections changed for 2018 and which were updated for 2025. In addition, each provision will reference a more detailed description of each provision. The detailed description will review the pre-2018 law, provide a detailed description of the changes for 2018 and identify the effective date that the provision became effective.

Field of Study: Taxes

CPE Hours: 32

Tax Planning Using Like-Kind Exchange Transactions is a course that will review the topic of like kind exchanges under Section 1031 of the IRC. This course will explore whether a Like-Kind Exchange can be used to defer taxes upon the sale of real property. This course will provide examples of allowed and not allowed exchanges under Section 1031. This course will describe the advantages and disadvantages of using Section 1031. This course will describe when it is appropriate to use a Qualified Intermediary in effecting a Like-Kind Exchange. This course will review the different types of Like-Kind Exchanges.  Finally, this course will describe a Delaware Statutory Trusts, known as DSTs, how it can be used in obtaining replacement property on a timely basis.

Field of Study: Taxes

CPE Hours: 2

Tax Planning Using Like-Kind Exchange Transactions is a course that will review the topic of like kind exchanges under Section 1031 of the IRC. This course will explore whether a Like-Kind Exchange can be used to defer taxes upon the sale of real property. This course will provide examples of allowed and not allowed exchanges under Section 1031. This course will describe the advantages and disadvantages of using Section 1031. This course will describe when it is appropriate to use a Qualified Intermediary in effecting a Like-Kind Exchange. This course will review the different types of Like-Kind Exchanges.  Finally, this course will describe a Delaware Statutory Trusts, known as DSTs, how it can be used in obtaining replacement property on a timely basis.

Field of Study: Taxes

CPE Hours: 2

Tax Planning Using Like-Kind Exchange Transactions is a course that will review the topic of like kind exchanges under Section 1031 of the IRC. This course will explore whether a Like-Kind Exchange can be used to defer taxes upon the sale of real property. This course will provide examples of allowed and not allowed exchanges under Section 1031. This course will describe the advantages and disadvantages of using Section 1031. This course will describe when it is appropriate to use a Qualified Intermediary in effecting a Like-Kind Exchange. This course will review the different types of Like-Kind Exchanges.  Finally, this course will describe a Delaware Statutory Trusts, known as DSTs, how it can be used in obtaining replacement property on a timely basis.

Field of Study: Taxes

CPE Hours: 2

Tax Practice Standards is a course that will review the topic of a tax audit. This course will describe the IRS audit process from the initial filing of the return to collections. This course will define the options available to taxpayers at each stage of the IRS audit process. This course will also discuss the risk factors to consider in determining the best course of action for the client. Finally, this course will discuss the soft skills needed when interfacing with the IRS audit team to achieve the best possible result.

Field of Study: Taxes

CPE Hours: 2

Tax Practice Standards is a course that will review the topic of a tax audit. This course will describe the IRS audit process from the initial filing of the return to collections. This course will define the options available to taxpayers at each stage of the IRS audit process. This course will also discuss the risk factors to consider in determining the best course of action for the client. Finally, this course will discuss the soft skills needed when interfacing with the IRS audit team to achieve the best possible result.

Field of Study: Taxes

CPE Hours: 2

Tax Practice Standards is a course that will review the topic of a tax audit. This course will describe the IRS audit process from the initial filing of the return to collections. This course will define the options available to taxpayers at each stage of the IRS audit process. This course will also discuss the risk factors to consider in determining the best course of action for the client. Finally, this course will discuss the soft skills needed when interfacing with the IRS audit team to achieve the best possible result.

Field of Study: Taxes

CPE Hours: 2

This course will take ethical tax issues and turn it into a more-interactive event, with real-life stories of practitioners who have run afoul of Circular 230. These stories will be interspersed with complete coverage of IRS Bulleting 2017-35, important sections of the TIGTA Report and Form 8867. Finally, this course will discuss issues which surround the EITC and penalties for tax preparers.

Field of Study: Taxes

CPE Hours: 2

This course will take ethical tax issues and turn it into a more-interactive event, with real-life stories of practitioners who have run afoul of Circular 230. These stories will be interspersed with complete coverage of Circular 230 from Subpart A through Subpart E.

Field of Study: Taxes

CPE Hours: 2

Tax Treaties and Other International Agreements is a course that will review the international tax environment. This course will describe the purpose of income tax treaties in other countries. This course will review the qualifications for a permanent establishment for tax purposes. This course will review common treaty provisions in the US Model Treaty and discuss their application. Finally, this course will define the reduced withholding rates on dividends, interest and royalties from other countries.

Field of Study: Taxes

CPE Hours: 2

Tax Treaties and Other International Agreements is a course that will review the international tax environment. This course will describe the purpose of income tax treaties in other countries. This course will review the qualifications for a permanent establishment for tax purposes. This course will review common treaty provisions in the US Model Treaty and discuss their application. Finally, this course will define the reduced withholding rates on dividends, interest and royalties from other countries.

Field of Study: Taxes

CPE Hours: 2

Tax Treaties and Other International Agreements is a course that will review the international tax environment. This course will describe the purpose of income tax treaties in other countries. This course will review the qualifications for a permanent establishment for tax purposes. This course will review common treaty provisions in the US Model Treaty and discuss their application. Finally, this course will define the reduced withholding rates on dividends, interest and royalties from other countries.

Field of Study: Taxes

CPE Hours: 2

The COVID-19 crisis has impacted every country. In the United States, the CARES Act was signed into law to combat the economic impact for US citizens. The CARES Stimulus Act has changed almost everything about the 2019 tax filing season. This course will review the 2019 tax filing dates and extension dates for all taxpayers. This course will identify the contribution amounts of required dates of these contributions. This course will identify the unemployment benefits that were enacted as part of the CARES Act. Finally, this course will identify the stimulus amounts to be provided to each taxpayer category.

Field of Study: Taxes

CPE Hours: 2