Live Stream: Intermediate Individual Taxation

344  |  Livestream  |  Intermediate  |  Scheduled

Description

Frequent changes in legislation make it challenging to keep track of the opportunities for individuals to save on their taxes. Materials explain the latest changes in tax law and the individual and business planning opportunities they provide. Explore in depth the effects of the latest tax legislation, including the SECURE Act, the SECURE 2.0 Act, the Inflation Reduction Act, tax court decisions, and IRS and U.S. Treasury guidance on the hottest tax topics affecting individual taxpayers, including those with small businesses. This course provides a wealth of tax-planning tips and strategies and addresses key tax return issues to arm you with the latest guidance to better serve your new and existing clients.

Credits

Number of Credits Type of Credits
8.00 Taxes
6.75 CLE

Designed For

CPAs working with clients or employers requiring up-to-date expertise in individual income taxation

Prerequisites

Knowledge of individual income taxation and Form 1040 preparation

Highlights

  • Gains and losses on property transactions
  • Fringe benefits
  • Retirement plan distributions
  • Hobby losses
  • Home offices
  • Depreciation and amortization
  • Tax credits
  • The qualified business income deduction under Section 199A

Objectives

When you complete this course, you will be able to:

  • Determine whether an activity is passive or active
  • Determine the allowable deductions for vacation homes
  • Recognize how material participation affects the taxation of an activity
  • Determine the amounts allowable for deducting travel and transportation expenses
  • Identify income categories and entity types that qualify for the qualified business income (QBI) deduction
  • Identify the rules for amortizing and expensing start-up costs, intangible assets, and research and experimentation expenditures
  • Identify property transaction provisions that apply to installment sales, inherited property and other capital assets

Prices

Member (Early Bird)
$309.00
Non-Member (Early Bird)
$429.00
Member
$309.00
Non-Member
$429.00
Your Price: $429.00

This is your base price and does not reflect any additional session fees, optional add-ons, or guest registrations.

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$30.00

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Instructors

Robert W. Wells, CPA, CFE

Robert "Wayne" Wells has 51 years of experience in public accounting and annually instructs numerous continuing education seminars and in-firm training classes for continuing education providers in the areas of accounting, auditing, fraud, and taxation.

Wells began his career in public accounting in 1970 with the national firm of what was then Touché, Ross & Co. in Nashville, Tennessee. In 1974, he joined a local firm in Nashville and provides accounting, auditing, fraud investigations, and tax services to small- and medium-sized businesses as well as extensive tax services to individuals.

Wells graduated from Austin Peay State University in Clarksville, Tennessee in 1970 with a Bachelor of Science degree in accounting and economics. He holds a certified public accountant certificate in Tennessee, and is also a Certified Fraud Examiner. He is a member of the Tennessee Society of Certified Public Accountants, the Association of Certified Fraud Examiners, and the American Institute of Certified Public Accountants. He is a recipient of the Outstanding Discussion Leader Award presented by the Tennessee Society of Certified Public Accountants, the Outstanding Discussion Leader Award presented by the AICPA, and an Outstanding Discussion Leader Award presented by Surgent..

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