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Real Estate Professional Tax Status: Electing Aggregation, Meeting the Material Participat...
August 10, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain the criteria that must be met for a taxpayer to be considered a real estate professional. Our panel of real estate taxation experts will discuss how real estate professionals meet the material participation tests and the advantages and drawbacks of this designation. Read More

Form 5471 Categories of Filers: Determining the Proper Category and Filing Requirements
August 9, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will explain each category of filer on Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign Corporations. Our knowledgeable international panel will discuss relative and recent legislation, the accompanying Form 5471 schedules that must be filed by category, and... Read More

Final Section 1061 Carried Interest Regulations
July 21, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide fund managers and advisers with a practical guide to the challenges and planning opportunities found in the final regulations and the proposed tax changes to the carried interest rules. Read More

Intentionally Defective Grantor Trusts: Asset Transfer Planning Strategies and Form 1041 R...
July 13, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax professionals, including accountants and attorneys, with a detailed review of the advantages and applications of intentionally defective grantor trusts (IDGTs), tax planning approaches that utilize IDGTs, and related tax compliance. Read More

Preparing New Form 7203: Calculating S Corporation Shareholders' Stock and Debt Basis
Utilizing Prior Suspended Losses, Taxing Loan Repayments, Reconstructing Basis
July 13, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide hands-on examples of reporting S corporation basis calculations on new Form 7203, S Corporation Shareholder Stock and Debt Basis Limitations, including reporting loan repayments, stock blocks, and utilization of prior years' suspended losses. Our panel of flow-through vetera... Read More

Accounting for Cryptocurrency and Digital Assets: Classification, Measurement, Financial R...
July 12, 2022 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This webinar will explain recording the receipt, disposition, and financial reporting aspects of digital assets, including cryptocurrency, for accountants and auditors. Our panel of accounting and audit experts will provide recommendations for accounting for these assets that are quickly becoming co... Read More

International Cryptocurrency Tax Compliance Challenges: Information and Income Tax Reporti...
July 12, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will discuss the information and income tax reporting obligations for individuals and businesses owning cryptocurrency. Our panel of foreign tax veterans will discuss the diverse treatment of digital assets in the U.S. and abroad, provide insights and advice on meeting tax and disclosur... Read More

Mastering Form 5472: Filing Requirements for Foreign Individuals, LLCs, and Companies
Meeting Information Return Requirements for Foreign-Owned Disregarded Entities and 25%-For...
July 7, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers with a thorough and practical guide to completing Form 5472, focusing on the impact of IRS regulations requiring 5472 reporting by disregarded entities (DREs) with foreign owners. The panel will provide line-by-line guidance on completing the form, define comple... Read More

Real Estate Partnership Returns: Reviewing Form 1065, Schedule K-1, and Attachments to Avo...
July 6, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will walk tax practitioners through reviewing Form 1065, U.S. Return of Partnership Income Tax Return, and its related schedules. Our partnership experts will cover changes to the 2021 form and schedules, common M-1 adjustments, properly reporting liabilities, key elections, and new cons... Read More

Advanced Income Tax Apportionment Issues Confronting Multistate Companies
Navigating States' Application of Market-Based Sourcing, Utilizing Alternative Apportionme...
June 30, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will prepare tax executives and managers to handle the most complex and challenging apportionment issues with broad application to companies operating in various industries and a large number of states. The panel will go beyond the basics of apportionment for corporate tax professionals... Read More

Trust Establishment and Termination: Avoiding Common Errors
Funding, Choosing a Trustee, Situs, Final Distributions, Excess Deductions on Termination,...
June 29, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will review the primary concerns of grantors, taxpayers, and trust and estate professionals when forming and terminating trusts. Our panel will discuss initial concerns, including trust situs, funding a trust, and selecting an appropriate trustee. Our experts will cover finalizing a tru... Read More

Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
June 29, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide tax preparers and compliance professionals serving partnerships with a robust and practical guide to reconciling GAAP and tax basis accounting in preparing partnership income tax returns and K-1 schedules. The panel will discuss complex book-to-tax adjustments and the curren... Read More

Preparing New Schedules K-2 and K-3: Qualifying for Penalty Relief, Who Must File, Reporti...
June 28, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss new required Schedules K-2 and K-3 for reporting partners' income, deductions, and credits from foreign activity. Our panel of highly experienced tax specialists will explain each part of each schedule so that tax practitioners can efficiently meet this new reporting obligat... Read More

Tax Strategies for Breweries: Leasing vs. Buying Kegs, Choice of Entity, R&D Credit, Excis...
June 16, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will address general business decisions, the taxes paid that are specific to beverage alcohol industries, and the incentives available for brewery owners and advisers. Our brewery experts will focus on steps to minimize taxes and maximize profits for these businesses. Read More

Complex Gift Reporting on Form 709: GRATs, Business Interests, Crummey Trusts, CLTs and CR...
June 15, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will guide practitioners through reporting of more complicated gifts, including examples of how gratuitous transfers made under common estate planning strategies should be reported and disclosed on Form 709. Our expert panel will discuss in detail the reporting of gifting to GRATs, Crumm... Read More

Partnership Losses in Excess of Basis: Preparing for the IRS' New Audit Campaign
June 15, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will prepare pass-through advisors to withstand IRS challenges to partners' basis calculations. Our panel of federal tax experts will guide partners and tax professionals through the calculations necessary to determine a partner's basis in a partnership, the IRS examination, and handlin... Read More

Form 8621 PFIC Reporting: Passive Foreign Investment Company Rules
Proposed and Final Regs, Subpart F Expansion, Dealing With Dual CFC/PFIC Status, QEF Elect...
June 14, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will furnish tax advisers with a thorough and practical guide to reporting investments in a passive foreign investment company (PFIC) on IRS Form 8621. The panel will identify those investments that require PFIC reporting, outline the various elections available to taxpayers holding inte... Read More

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Requirements
June 8, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will offer tax professionals a deep dive into composite tax provisions and the withholding requirements of pass-through entities with nonresident shareholders and partners. The panel will provide an advanced level look at the specific issues facing tax advisors to pass-through entities r... Read More

Form 5471 Schedules J, P, H, E: Calculating and Reporting E&P and Foreign Tax Credits
June 7, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain and simplify the preparation of Form 5471, Schedules J, P, H, and E for tax preparers grappling with the requirements of these detailed schedules, including the most recent changes made to these schedules. Read More

Preparing Form 4797, Sales of Business Property: Minimizing Tax on Dispositions
Calculating Unrecaptured Section 1250 Gain, Section 1231 Lookback, Related Forms and Elect...
June 6, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will detail the steps needed to report various gains and losses on Form 4797, Sales of Business Property, with primary consideration given to minimizing the overall tax paid by taxpayers reporting dispositions. Our authoritative panel will explain reporting differences between specific... Read More

LLC/Partnership Formation Key Issues: Distribution Rights, Capital Contributions, Income a...
June 1, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This webinar will explain essential considerations advisers, members, and partners should address when forming an LLC or partnership. Our panel of partnership taxation veterans will point out common and often overlooked items that should be considered initially to minimize tax and future operational... Read More

State Pass-Through Entity Taxation Regimes: Analyzing Tax Consequences and Caveats of PTE...
May 31, 2022 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will discuss states' pass-through entity (PTE) taxation regimes and when and how to elect PTE taxation in applicable states, as well as analyze the ultimate taxation of owners to mitigate taxes paid. Read More

Interpreting Tax Treaties: Tax-Free Interest, Foreign Tax Credits and Form 8833
May 31, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers, professionals, and preparers with a solid overview and explanation of key income tax treaty provisions needed to determine whether their clients may take treaty-based return positions. The panel will discuss income tax treaties that exist between the U.S. and o... Read More

Family Office Tax Update: Structuring, Meeting Trade or Business Criteria, Recent and Impe...
May 25, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will discuss the latest planning and structuring strategies with respect to family offices in light of the ever-changing legal and tax landscape. Read More

Calculating Depreciation Recapture Under IRC 1245 and 1250: Minimizing Tax Through Transac...
May 25, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide an in-depth explanation of depreciation recapture rules, focusing on the technical calculations and planning opportunities of the recapture provisions. The speakers will explore IRC 1245 and 1250, which set out the rules for recapture based on various types of assets. Read More

Foreign Tax Credits for Individuals: Form 1116 Changes, Final and Proposed Regulations
GILTI High-Tax Exception, Limitations and Calculations, Income Baskets, Carryovers
May 19, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide a practical guide to completing Form 1116 to claim foreign tax credits (FTCs) in the aftermath of recently released regulations and considering the addition of the new Schedules K-2 and K3 for pass-through entities. The panel will outline which foreign taxes are eligible for... Read More

Texas Franchise Tax: New Sourcing Rule, COGS Calculations, Entity Issues, and Combined Rep...
May 17, 2022 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide a guide to various compliance requirements and planning opportunities related to the Texas Franchise Tax. The program will discuss options for calculating and reporting the most challenging aspects of the tax, including new sourcing regulations, identifying Texas cost of goo... Read More

Disposing of a Foreign Disregarded Entity: Tax Challenges and Reporting Requirements
May 12, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will identify specific tax issues surrounding the sale of a foreign entity. Our panel of foreign tax veterans will explain steps that taxpayers can take to lessen the taxes paid when selling stock or assets held overseas, including critical elections. The panel will also review required,... Read More

Calculating S Corp Stock and Debt Basis: Avoiding Loss Limitations and Excess Distribution...
May 11, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax professionals and advisers with the tools and understanding to correctly calculate S corporation shareholders' stock and debt basis and advise clients to avoid adverse tax consequences due to loss limitations or excess distributions. Read More

Form 3520-A Line by Line: Preparing Owner and Beneficiary Statements, Avoiding Penalties,...
May 10, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will provide trust and international practitioners with a line-by-line explanation of the filing requirements and examples of filing Form 3520-A, Annual Information Return Foreign Trust With a U.S. Owner. Our panel of international tax veterans will offer advice for unfiled returns and... Read More

IRC Section 461(l) Business Loss Limitations: Preparing Form 461, Limitation on Business L...
May 10, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain how to calculate losses under new Section 461(l) and report these losses on Form 461. The panel will discuss what is and is not trade or business income, capital gains and losses to include in the calculation, calculating loss carryforwards, and completing Form 461 with need... Read More

Form 1065 Tax Basis Capital Methods
Transactional Approach, Handling Prior Year Noncompliance, Tracking Outside and Debt Basis
May 4, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will update practitioners on the latest tax basis capital reporting requirements. Our panel of experts will discuss the transactional approach for tax basis capital and best practices for handling partnership returns that may not have been compliant with the new reporting requirement in... Read More

Form 5227 Reporting: Charitable Split-Interest Annuity Trusts and Unitrusts
Avoiding Common Errors in Information Reporting of CLATs, CRATs, CLUTs, and CRUTs
May 4, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax preparers with detailed guidance on preparing Form 5227, Split-Interest Trust Information Return. The panel will address common mistakes and traps for preparers to avoid and will provide detailed guidance on the "four-tier rules," and discuss UBTI and Chapter 42 Excise T... Read More

GILTI Calculations for Individual CFC Shareholders: Section 951A Tax on Foreign Intangible...
Changes to Subpart F Controlled Foreign Corporation Treatment, Recognizing QBAI, and More
March 22, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers with a practical guide to the tax reform bill's global intangible low-taxed income (GILTI) provisions. The panel will detail the tax calculations and reporting requirements for taxpayers with GILTI inclusions and describe planning opportunities to minimize the t... Read More

Nonresident and Mobile Workers: Nexus Triggers, State Tax Traps
State Withholding Rules, Personal Income Tax Allocation, Resident Credits, and More
March 17, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax professionals and advisers guidance on differing state rules on withholding tax obligations for employers and personal income tax allocation for employees operating or working in multiple jurisdictions post- Wayfair. The panel will discuss nexus triggers, key challenges... Read More

Critical Elections for Trust, Gift, and Estate Returns: Forms 1041, 709 and 706; GST, QTIP...
March 3, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the numerous elections available when preparing gift, estate, and trust returns. Some elections are easily made but critical (gift-splitting, choice of year, Section 663(b)). Other elections require much more thought and expertise (GST allocation, QTIP election, Section 645)... Read More

IRS New S Corporation Initiative: Losses in Excess of Basis, Taxable Distributions, Handli...
March 2, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will discuss what the IRS expects to find in its audit of Subchapter S corporations. Our panel of tax experts will focus on complying with current basis, distribution, and documentation requirements and explain how to handle a Subchapter S examination for tax practitioners working with t... Read More

IRC 962 Election for Corporate Tax Rate on Subpart F Income
Avoiding GILTI Complexities, Claiming Indirect Deemed Paid Foreign Tax Credits, and NOL Ca...
March 1, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will guide tax advisers in making a Section 962 election for an individual, trust, or estate to be taxed at corporate rates on foreign-sourced income under Section 951(a) and global intangible low-taxed income (GILTI) treated in the "same manner" as Subpart F inclusions. The panel will s... Read More

IFRS vs. GAAP: Comparing and Contrasting Financial Statement Requirements
Identifying Key Balance Sheet, Income Statement, and Disclosure Differences
March 1, 2022 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will compare and contrast significant reporting differences in financial statements issued using generally accepted accounting principles (GAAP) versus International Financial Reporting Standards (IFRS) for accountants preparing financial statements under either or both standards. Read More

Partners and Shareholders Reimbursed and Unreimbursed Expenses: Accountable Plans, Schedul...
March 1, 2022 CPE, EA CPE On-Demand, Download
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This webinar will explain when a partner is eligible to deduct expenses paid personally on an individual income tax return, review the latest rules concerning the deductibility of common business expenses--including travel, meals, and in-home office--and examine critical differences in deducting exp... Read More

Spousal Lifetime Access Trusts: Gifting Assets, Beneficiary and Grantor Considerations, An...
February 23, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will discuss how a spousal lifetime access trust can provide needed flexibility in estate planning. Our panel of transfer tax veterans will discuss the primary benefits and risks couples assume when establishing a spousal lifetime access trust (SLAT) and satisfying the annual reporting... Read More

Reporting Partnership K-1s on Form 1040: Tax Basis Capital, Built-In Gains, and Step-Ups
February 17, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will review the recent changes made to Schedule K-1 (Form 1065) and guide practitioners to report individual line items on individual income tax returns. Read More

DOL Health and Welfare Plan Audit Response and Protection: Reducing Risk Exposure to Avoid...
February 15, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide employee benefits accounting and tax professionals with a thorough and practical guide to preparing responses for a Department of Labor (DOL) investigative audit of a company's health and welfare plan. The panel will discuss required documentation and procedures for submitta... Read More

Tax Complexities in the Sales and Purchases of S Corps: Asset vs. Stock Sales, Installment...
February 9, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the significant factors purchasers and sellers should consider when acquiring or disposing of a Subchapter S corporation. Our panel of S corporation veterans will discuss the pros and cons of asset sales versus stock sales, qualifying for installment sales treatment as an S... Read More

S Corporation Shareholder-Employee Compensation: The Reasonable Compensation Standards
February 2, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and other professionals with a comprehensive examination of the rules governing compensation of S corporation officers and shareholders, focusing on determining, documenting, and supporting reasonable compensation to avoid or withstand IRS scrutiny. Read More

Forms W-8BEN and W-8BEN-E Required Updates: IRC Section 1446(f) Withholding, Claiming Trea...
February 1, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will review the updated Series W-8 reporting requirements for Forms W-8 BEN-E, W-8 BEN, and W-8 ECI. Our panel of foreign tax veterans will provide a comprehensive review of the new reporting requirement and an explanation of the underlying tax legislation necessitating these substantia... Read More

Forms 5471 and 5472: Meeting the Substantially Complete Standards
January 27, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss best practices for meeting the substantially complete standard for international reporting required for Forms 5471 and 5472 and as applied to other required foreign information returns. Read More

Mastering GST Elections and Reporting: Minimizing Generation-Skipping Transfer Tax Through...
Opting Out of Automatic Allocation of GST Exemptions, Structuring GST-Exempt Trusts, and R...
January 26, 2022 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers with a comprehensive and practical guide to generation-skipping transfer (GST) election strategies and the tax reporting mechanics of calculating GST taxes. The panel will offer specific guidance on reporting GSTs under various transfer scenarios. The panel will... Read More

U.S.-Canadian Dual Taxation Pitfalls: Reporting Issues and Planning Opportunities for U.S....
Navigating Tax Treaties to Minimize Tax on Passive Income and Pass-Through Income
January 25, 2022 CPE, EA CPE On-Demand, Download
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This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide tax advisers with a thorough and practical guide into the tax reporting requirements and planning opportunities for U.S. taxpayers with earnings or assets in Canada, as well as Canadian citizens with U.S. tax reporting obligations. The panel will discuss U.S. tax law and tre... Read More

Tax Reporting of Cryptocurrency: Calculating Basis, Income, and Gain
Determining Character of Gain and Basis in Mined Currency, Recognizing Filing Obligations...
January 20, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a practical look at IRS guidance to calculating and reporting income and gain on cryptocurrency (e.g., Bitcoin, Coinbase) transactions. The panel will discuss the IRS' position on cryptocurrency as property rather than cash, ana... Read More

Correcting Capital Account Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations, and True-Ups of Capital Accounts
January 19, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax professionals and advisers with an in-depth and practical guide to the accounting and tax disclosure requirements to correct and adjust capital account balances. The panel will focus on reconstructing capital accounts in light of the required reporting of negative tax ba... Read More

Form 8858 Reporting of U.S. Owned Foreign Disregarded Entities: Ownership and Correct Fili...
Information Return Requirements for Check-the-Box Structures Including Indirect and Constr...
January 11, 2022 CPE, EA CPE On-Demand, Download
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This course will guide tax advisers to the U.S. reporting requirements for ownership of foreign disregarded entities (FDEs) on IRS Form 8858. The panel will offer section-by-section detail on completing Form 8858, discuss the interrelation between Form 8858 and other required international informati... Read More

Restaurant Taxation: Calculating Tips and FICA Tip Credit; Food Donations, Sales Tax, and...
January 5, 2022 CPE, EA CPE On-Demand, Download
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This course will discuss taxation issues unique to restaurants, including calculating and reporting tips, the enhanced deduction for food inventory, remitting sales tax, the FICA tip credit, and utilizing the employer retention credit with an emphasis on reducing taxes paid by the food industry. Read More

Allocating Capital Gains to Distributable Net Income in Estates and Trusts: Achieving Opti...
January 4, 2022 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and counsel with a drill down into the rules and practices covering the inclusion of capital gains in distributable net income (DNI) for trusts and estates. The panel will review the requirements within trust documents to allow treating capital gains as DNI and... Read More

Implementing Recent MTC Guidelines: PL 86-272 and the Finnigan Method
December 21, 2021 CPE, EA CPE On-Demand, Download
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This webinar will address the recent guidelines issued by the Multistate Tax Commission (MTC) concerning the application of PL 86-272 in today's virtual business environment. Our panel will analyze the new standards and review other current MTC recommendations. Read More

Transaction Tax Challenges in Mergers and Acquisitions
Identifying Reserves, Preserving Credits and Incentives, Maintaining Post-Integration Docu...
December 14, 2021 CPE CPE On-Demand, Download
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This webinar will provide corporate tax professionals and advisers with a detailed exploration of the critical sales and use, real estate transfer, and other transaction taxes arising from a merger and acquisition event. The panel will explore specific challenges that arise with transaction taxes du... Read More

Key Tax Provisions in LLC Operating Agreements: Interpreting Special Allocation, Safe Harb...
December 14, 2021 CPE, EA CPE On-Demand, Download
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This course will review LLC operating agreements from the perspective of a tax professional. Our partnership veteran will explain how to identify the common language in arrangements for safe harbor provisions, deficit restoration obligations (DROs), qualified income offsets (QIOs), loss limitation p... Read More

Canada and Mexico Income Tax Treaties: Contrasting and Analyzing Two Typical U.S. Treaties
December 14, 2021 CPE, EA CPE On-Demand, Download
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This webinar will provide background on treaty provisions, then review the Mexico-United States and Canada-United States income tax treaties in detail. The treaties are juxtaposed, allowing advisers to grasp standard components of modern and dated U.S. income tax treaties with other countries. Read More

Trusts and Situs After Kaestner: Establishing Domicile, Relocating a Trust, and Taxing Ben...
December 8, 2021 CPE, EA CPE On-Demand, Download
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This course will provide professionals who advise and prepare returns for trusts with updated information on trusts' situs in light of the Kaestner decision. Our experts will cover the criteria states use to tax trusts and trust beneficiaries, steps to relocate a trust, and when best to do so. Read More

Advanced Multistate Taxation of Partnerships, Individual Partners, and SALT PTE Elections
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting State Tax Treatm...
December 7, 2021 CPE, EA CPE On-Demand, Download
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This course will give partnership tax advisers a comprehensive exploration into advanced multistate tax issues facing partnerships with income or operations in multiple states. The program will provide tax advisers and professionals with a detailed and practical guide to critical state tax issues an... Read More

Employee Benefit Plan Audit Peer Reviews
Preparing for Risk Assessment, Control Document Inspection, and Other Peer Reviewer Concer...
December 7, 2021 CPE CPE On-Demand, Download
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This course will help auditors identify issues that frequently arise in peer review audits of employee benefit plans and offer best practices to address potential problems and work with reviewers. Read More

FDII Deduction and GILTI Rules: Claiming Section 250 Tax Incentives on Eligible Foreign In...
QBAI, Expense Allocations, Sale of Property Provisions, Deduction-Eligible Income, FDDEI T...
December 6, 2021 CPE, EA CPE On-Demand, Download
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This course will provide corporate tax advisers with a practical guide to the tax planning opportunities and challenges of the Section 250 FDII deduction. The panel will discuss how the final regulations impact the treatment of certain transactions to calculate deduction-eligible income and offer su... Read More

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
December 1, 2021 CPE, EA CPE On-Demand, Download
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This webinar will provide tax advisers and professionals with tools and practical knowledge to reconcile complex Schedule K-1s for publicly traded partnerships (PTPs) and master limited partnerships (MLPs), using sample K-1 information from complex oil and gas partnership footnotes and disclosures a... Read More

Settling a Client's Estate: Identifying Assets and Debts, Critical Elections, Distribution...
December 1, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide an overview of the steps required when settling an estate. Our panel of estate tax experts will walk executors and advisers through initial considerations, including identifying assets and obligations and accumulating key documents required for tax filings and distribution o... Read More

Section 704(c) Capital Account Book-Ups: Revaluation of Partnership Assets
Triggering Events for Revaluations, Effects of Revaluations on Allocations of Tax Items
November 30, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers with a practical guide to the complexities of capital account revaluations or "book-ups" under Section 704. The panel will detail the circumstances and events under which a partnership may revalue its property to FMV to adjust the capital accounts of its members... Read More

Section 988 Foreign Currency Gains and Losses: Identifying and Reporting Transactions, Ele...
November 23, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will discuss the wide reach of IRC Section 988 and explain the tax treatment of foreign currency transactions on businesses, CFCs, and Americans living abroad. Our panel of international tax experts will cover transactions taxed under Section 988, tax-saving elections, and the exception... Read More

Strategies to Optimize Social Security Benefits: Determining Retirement Age, Spousal Benef...
November 18, 2021 CPE, EA CPE On-Demand, Download
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This course will discuss Social Security strategies and considerations for individuals approaching retirement age and the basics on how Medicare works. Our panel of experts, Faye Sykes NSSA with Social Security Benefit Planners, and Anna Kindley, NSSA, SPHR, SHRM-SCP with Scarlet Oak Financial Servi... Read More

State Taxation of Gross Receipts: Texas Franchise, Oregon CAT, Ohio CAT, Nevada Commerce,...
November 18, 2021 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will address how to manage the increasingly popular gross receipts taxes (GRTs) charged by states. The panel will cover Oregon's recently enacted corporate activity tax (CAT), Texas' franchise tax amendments, Ohio's CAT, along with other states as well as a few local gross receipts taxin... Read More

Completing Form K-1 for Trust Distributions: Determining Filing Requirements
DNI Calculations, Allocating Trust Income From Pass-Through Entities Between Corpus and In...
November 17, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide fiduciary tax advisers and compliance professionals with the tools needed to navigate the unique challenges in reconciling and completing Form K-1 for estate and trust beneficiaries. The panel will discuss income classification and allocation of the trust's income distributi... Read More

GILTI High-Tax Exclusion Final Regulations: Tested Units, Controlled CFC Groups, and Retro...
November 16, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide CFC shareholders and tax professionals with a comprehensive understanding of the final global intangible low-taxed income (GILTI) High-Foreign-Tax Exclusion Regulations (T.D. 9902). Our panel of international tax experts will explain how the final regulations change the orig... Read More

Calculating Trust Accounting Income Under Uniform Principal and Income Act
November 10, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide tax advisers and compliance professionals with a more in-depth exploration of the fiduciary income calculations and determinations contained in the Uniform Principal and Income Act (UPIA). The panel will detail how to apply UPIA provisions to differentiate between corpus and... Read More

Form 5471 Schedule J, Accumulated Earnings of Controlled Foreign Corporations: Line-by-Lin...
Deep Dive Into Additional Categories, Classifications, and Sections of Complex Schedule J
November 9, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a practical, in-depth guide to completing Form 5471's recently revised Schedule J, Accumulated Earnings & Profits (E&P) of Controlled Foreign Corporations. The panel will take a line-by-line approach to the form, discussing each of the income items listed i... Read More

IRS High-Wealth Examinations: IRS Wealth Squad, Targeted Issues, Preparation, IDRs, Appeal...
November 4, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will review the IRS' latest campaign targeting upper-income taxpayers associated with flow-through entities and private foundations. Our audit experts will discuss the state of the current initiative and explain how to handle the IRS examination itself. Read More

Implementing ASC 842 New Lease Accounting Standards
Determining Right-of-Use Assets, Financial Reporting Requirements, IFRS 16 Distinctions, N...
November 3, 2021 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will analyze the Financial Accounting Standards Board's (FASB) new lease methods and rules in ASC 842. Our panel of accounting and auditing experts will assist accountants and auditors in defining what constitutes a lease, classifying leases, and determining proper financial statement re... Read More

Form 1042-S: Withholding on Foreign Person's U.S. Income
Form Revisions, Avoiding Filing Errors, Credit Disallowances, and Audit Penalties
November 2, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a thorough and practical guide to preparing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding. The panel will incorporate recent form revisions. The webinar will also review common mistakes and offer ways to reduce IRS scrutiny and mit... Read More

Relief for Late S Corporation Elections: Revenue Procedure 2013-30, Reasonable Cause, and...
November 2, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the steps outlined in Revenue Procedure 2013-30 to facilitate granting S corporation status to businesses requesting late election relief. Our panel of S corporation experts will explain how to file a late S election, eligibility for filing a late election, and LLCs electing... Read More

Business vs. Nonbusiness Income: When to Allocate and When to Apportion
UDITPA Standards, Transactional and Functional Tests for Income Characterization
October 27, 2021 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide SALT tax advisers with a thorough and practical guide to distinguishing between business and nonbusiness income for purposes of determining multistate allocation vs. apportionment. The panel will discuss distinctions between business income which must be apportioned and allo... Read More

U.S. Taxation of VISA Holders: H1-B, F-1/J-1, B-1/B-2, TN, Green Card, and Others
October 26, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will address U.S. nonresident taxation by visa type. Our authoritative panel of immigration and taxation experts will identify common visa categories and explain when a visa holder is subject to U.S. taxation of income, what treaty and other benefits may be available to mitigate taxation... Read More

Basis Calculations for Partnerships and LLCs
Book-Ups, Step-Ups, At-Risk Amounts, Allocating Liabilities, and Tax-Basis Capital Reporti...
October 21, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax preparers and professionals advising partnerships and LLCs with a solid foundation for calculating and maintaining partners' basis accounts. The panel will discuss book-ups, step-ups, at-risk rules, the corresponding debt allocations of recourse and nonrecourse debt, and... Read More

Form 990 Schedule A: Protecting Public Charity Status, IRC 509 Public Support Test Calcula...
October 21, 2021 CPE, EA CPE On-Demand, Download
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This course will provide nonprofit advisers with a comprehensive guide to reporting the public support tests of IRC Section 509(a) on Schedule A of the Form 990 Exempt Organization Information Return. Read More

Tax Issues Facing Homeowners' Associations: Forms 1120-H, 1120, 1120-C, and 990
October 21, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide welcomed tax advice for practitioners, board members, and owners participating in or advising homeowners' associations (HOAs). The panelist will help advisers understand the three filing considerations HOAs should consider annually, historical precedents relative to HOAs, an... Read More

Form 3520: Reporting Foreign Trust Activities on U.S. Beneficiaries' Income Tax Returns
Identifying Filing Obligations, Completing the Form, DNI Planning After MID Disallowance,...
October 18, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide a practical guide to U.S. tax reporting obligations of U.S. beneficiaries of Foreign Trusts and non-grantor trusts, including filing Form 3520. The panel will explain the circumstances, events and transactions that trigger the requirement to file Form 3520. The panel will pr... Read More

IRC Section 734 Adjustments: Distributions of Partnership Property
An Advanced Case Study of Calculations and Considerations
October 5, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will equip tax professionals with the tools to analyze the impact of a Section 754 election (or lack thereof). The panel will offer a detailed case study and illustration of how to calculate Section 734(b) basis adjustment(s) to assets retained by the partnership after distribution to a... Read More

Form W8-BEN-E: Claiming Treaty Benefits, Withholding Rates, and Chapter 4 Status
October 5, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will discuss the required preparation of Form W-8BEN-E, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting, by certain foreign entities transacting business with U.S. taxpayers and the related withholding requirements. Our panel of internati... Read More

Economic Presence Nexus for State and Local Taxes: Emerging Trends in Gross Receipts, Inco...
Meeting the Challenges of Developing State Standards After Wayfair
September 23, 2021 CPE CPE On-Demand, Download
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This course will provide business tax advisers with thorough and up-to-date guidance on various states' responses to Wayfair. The panel will discuss the far-reaching impact Wayfair has on sales tax and income tax and other state business taxes. Read More

Foreign Branches, QBUs, and Disregarded Entities: Foreign Tax Credits, Anti-Hybrid Rules,...
September 21, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain foreign branches' tax considerations, including what constitutes a foreign branch and its U.S. reporting obligations, calculating foreign branch income and the related foreign tax credit, and the recent 267A anti-hybrid regulations. Read More

FATCA Reporting: Filing Form 8938 for Taxpayers With Foreign Assets, Integrating Latest IR...
September 15, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers with a practical guide to the Foreign Account Tax Compliance Act (FATCA) reporting for taxpayers holding foreign assets. The panel will define reportable specified foreign assets, discuss valuation issues, and offer thorough instruction on completing Form 8938,... Read More

Tax Issues in Real Estate Partnerships: Dealer vs. Investor Status, 163(j) Interest Limita...
August 25, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers with a detailed and practical guide to navigating the planning and reporting complexities and opportunities for real estate partnerships. Our panel of real estate experts will analyze the factors that determine dealer status along with recent cases to enable rea... Read More

Form 926 Reporting Transfers to Foreign Corporations: Avoiding Harsh Penalties
Ensuring Consistency Between FATCA, FBAR, Form 5471 and Other Foreign Asset Forms
August 17, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide tax advisers and compliance professionals with a comprehensive guide to reporting transfers of property to foreign corporations, as well as review the technical analysis of the types of transactions that require such reporting. The panel will identify the types of transactio... Read More

Income Tax Consequences of Funding a Bequest: Specific, Pecuniary, and Residuary Distribut...
August 11, 2021 CPE, EA CPE On-Demand, Download
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This course will explain the taxation of distributed assets and whether the distribution carries out DNI (distributable net income) to the beneficiary for fiduciaries and estate tax advisers. Our panel of fiduciary tax veterans will analyze specific, formula, and residuary bequests made to individua... Read More

IRC 751 Hot Assets: Calculating and Reporting Ordinary Income on Disposition of Partnershi...
August 10, 2021 CPE, EA CPE On-Demand, Download
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This course will provide accounting and tax professionals with a deep dive into the tax treatment of Section 751 hot assets when a partner disposes of his or her partnership interest. The panel will discuss identifying, calculating, and reporting ordinary income from hot assets in the sale of a part... Read More

Form 5471: Preparing Schedule C Income Statement and Schedule F Balance Sheet
Overcoming Challenges With Functional Currency, U.S. GAAP Presentation, and Translation Ad...
August 5, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide practical steps for meeting the requirements of Form 5471 Schedules C and F, the income statement, and balance sheet for tax preparers. Our panel will provide insights into meeting the IRS requirements for including these statements, including reporting these in functional c... Read More

Mastering Form 5472: Filing Requirements for Foreign Individuals, LLCs, and Companies
Meeting Information Return Requirements for Foreign-Owned Disregarded Entities and 25%-For...
August 3, 2021 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers with a thorough and practical guide to completing Form 5472, focusing on the impact of IRS regulations requiring 5472 reporting by disregarded entities (DREs) with foreign owners. The panel will provide line-by-line guidance on completing the form, define diffic... Read More

Mastering Multistate Taxation of S Corporations: State Variances in Recognition of S Elect...
July 27, 2021 CPE, EA CPE On-Demand, Download
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multistate taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S-election, review the composite return requirements, and discus... Read More

Preparing Form 1041: Post Mortem Tax Saving Strategies
July 22, 2021 CPE, EA CPE On-Demand, Download
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This course will outline strategies that should be considered by estate and trust practitioners when preparing Form 1041. Our panel of estate tax veterans will identify ways to reduce tax for taxable and non-taxable estates and their heirs. Read More

State Income Tax Treatment of Nonresident Trusts: Compliance Challenges and Planning Oppor...
Determining Residency, Allocating Income Between Trust and Beneficiary, Apportionment Ques...
July 14, 2021 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax professionals and advisers with a practical guide into various states' rules governing nonresident trusts' income tax treatment with multistate income or beneficiary connections. The panel will address state taxation of trusts in light of the Supreme Court's grant of cer... Read More

Calculating and Reporting Foreign E&P: Categorizing PTEP, Form 5471 Schedules H, P & R, Fo...
July 13, 2021 CPE, EA CPE On-Demand, Download
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This course will discuss the complications surrounding the determination of foreign earnings and profits (E&P) for controlled foreign corporations (CFCs). Our panel of foreign tax experts will discuss the complexities of the related calculations, including categorizing income, handling retroactive a... Read More

Foreign Asset Information Reporting Requirements: Filing Thresholds, Reconciling Forms, En...
Fundamentals of Offshore Ownership Disclosures: FATCA, FBAR, Business Holdings on Forms 54...
June 30, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a sound foundation for individual taxpayers' complex foreign asset information reporting requirements. The webinar will identify specific classes of offshore ownership interests that require tax reporting when held by individual... Read More

Determining Basis for Partners and Shareholders: AAA vs. Capital Accounts, Debt-Financed L...
June 28, 2021 CPE, EA CPE On-Demand, Download
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This course will explain basis calculations for S corporations and partnerships. Our panel of tax professionals will compare and contrast debt-financed losses, AAA (accumulated adjustment account) and capital accounts, and basis restoration. The panel will provide examples of these complex calculati... Read More

IRS Audits of Expatriates: Section 965 Transition Tax, Exit Tax, Non-Filers, and the Exami...
June 24, 2021 CPE, EA CPE On-Demand, Download
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This course will discuss IRS examinations of taxpayers living abroad. Our expert panel will guide tax practitioners through the examination process and explain best practices to withstand the on-going scrutiny of these taxpayers' returns. Read More

Multistate Tax Treatment of Multi-Tier Partnerships: Navigating State Rules For Nonresiden...
Determining Treatment of Lower-Tier Apportionment Factors, Meeting Withholding and Composi...
June 23, 2021 CPE CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a practical guide to navigating the multistate reporting complexities in multi-tiered partnerships. The panel will outline various state rules governing apportionment of income from lower-tier pass-through entities, withholding... Read More

Preparing Forms 8992 and 8993 for GILTI and FDII: Recent Updates, Tested Income, QBAI, and...
June 17, 2021 CPE, EA CPE On-Demand, Download
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This course will guide international tax professionals through preparing and calculating amounts for reporting on Forms 8992 and 8993 for GILTI (Global Intangible Low-Taxed Income) and FDII (Foreign Derived Intangible Income). Our veteran foreign practitioners will discuss the concepts behind the nu... Read More

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting,...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basis Adjustments a...
June 15, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and compliance professionals with a thorough and practical guide to the issues faced by U.S. partnerships with foreign partners. The panel will discuss the various withholding and reporting requirements with respect to non-U.S. partners. Read More

Correcting Foreign Information Reporting Noncompliance: Voluntary Disclosure Programs
Navigating Penalty Abatement for Failure to File Forms 5471, 5472, FATCA, and FBAR
June 14, 2021 CPE, EA CPE On-Demand, Download
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This course will provide CPAs and tax advisers with a practical guide to navigating the amnesty programs available to rectify a client's failure to properly file required international information forms such as the FBAR, Form 8938, and Forms 5471 and 5472. The panel will focus on compliance professi... Read More

Nexus and Apportionment Issues: State and Local Taxes, State Law Exceptions, Market-Based...
June 10, 2021 CPE, EA CPE On-Demand, Download
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This course will guide tax professionals on evolving state tax nexus and apportionment issues for multistate companies with remote workforce, including new complexities caused by guidance issued as a response to COVID-19 pandemic. The panel will provide insight into multiple compliance issues such a... Read More

Qualified Small Business Stock: Maximizing the Section 1202 Exclusion for Startup Investor...
June 8, 2021 CPE, EA CPE On-Demand, Download
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This course will explain how a business and its shareholders meet Section 1202 eligibility requirements for qualified small business stock (QSBS) to eliminate or reduce taxation of capital gains. Our panel of tax experts will discuss the corporate requirements, shareholder requirements, and the subs... Read More

Tax Considerations for Foreign Rental Property: Holding Structures, Reporting Rental Incom...
February 23, 2021 CPE, EA CPE On-Demand, Download
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This course will discuss the considerations and caveats of U.S. residents owning foreign rental property. Our seasoned panel of international tax experts will explore U.S. and foreign holding structures, residential and nonresidential rentals, and properly reporting rental income and expenses with a... Read More

Taxation of Foreign Source Income: GILTI HTE Regulations, Subpart F, Sec. 245A DRD, Sale o...
February 18, 2021 CPE, EA CPE On-Demand, Download
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This course will provide tax professionals with guidance on final and proposed regulations governing foreign source income taxation. The panel will present an in-depth analysis of changes in the application of Subpart F as a result of the TCJA, global intangible low-taxed income (GILTI), the territo... Read More

Installment Sales Reporting Under Section 453: Avoiding Pitfalls
Contingent, Related Party, Depreciation Recapture, and Large Installment Sales
February 18, 2021 CPE, EA CPE On-Demand, Download
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This course will address the various tax issues surrounding use of the installment sales method of reporting ("installment method") on the sale of property. Unique scenarios affecting use of the installment method will also be discussed, including contingent payments, depreciation recapture, sales b... Read More

Performing Multistate Nexus Reviews: Assessing Sales, Income, and Other Tax Exposure
February 3, 2021 CPE CPE On-Demand, Download
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This course will outline the steps to assess business filing obligations in other states. Our experts will explain the process of determining whether an entity has a reporting and payment obligation for income, sales, and other taxes outside its home state. Read More

Foreign Investment in U.S. Real Estate: Reporting and Avoiding Withholding, Holding Struct...
February 3, 2021 CPE, EA CPE On-Demand, Download
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This course will explain the complexities of taxation and withholding on foreign investment in U.S. real property. Our panel of multinational tax veterans will focus on strategies to minimize taxation of these properties--whether held individually or through an entity--for tax practitioners working... Read More

IRC Section 645 Elections: Filing a Combined Qualified Revocable Trust and Estate Income T...
February 3, 2021 CPE, EA CPE On-Demand, Download
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This course will explain how making the election under IRC Section 645 can significantly reduce the tax filing burden for practitioners and lower beneficiaries tax obligations. Read More

Tax Aspects of Gifting a Home: Basis, Part-Sale Part-Gift Transfers, Installment Notes, an...
February 2, 2021 CPE, EA CPE On-Demand, Download
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This course will explain the caveats and considerations of giving away the family home from the initial transfer to the final sale. The panelist of tax experts will discuss methods of transfer, capital gains issues, installment notes, related party rents, and how to devise the best tax outcomes for... Read More

Mastering Reporting of Publicly Traded Partnership and MLP K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
December 22, 2020 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers and professionals with tools and practical knowledge to reconcile complex Schedule K-1s for publicly traded partnerships (PTPs) and master limited partnerships (MLPs), using sample K-1 information from complex oil and gas partnership footnotes and disclosures as... Read More

Sales Tax for Construction and Real Property Transactions: Tax Treatment of Contracts, Lab...
December 17, 2020 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax professionals and advisers an in-depth analysis of state sales tax treatment of construction and real property transactions. The panel will discuss the taxation of construction labor and building materials permanently "attached" to real property, state law distinctions o... Read More

Deducting Trust and Estate Charitable Donations: Trust Provisions and Wills, Recent Court...
December 8, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will discuss the hurdles to deduct charitable contributions on estate and trust returns. Our panel of trust and estate experts will detail the considerations surrounding these deductions, including examining the relative provisions in the trust documents and wills, contributing appreciat... Read More

U.S.-Australian Dual Taxation Issues: Superannuation Funds and the U.S.-Australia Income a...
December 3, 2020 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers filing returns for clients taxed in both Australia and the U.S. with an explanation of reporting requirements and tax obligations in both countries. The panel will discuss treaty provisions, relief from dual taxation, residency determinations, and how to mitigat... Read More

State Taxation on the Sale of Pass-Through Entity Interests
Sourcing Issues, Tiered Entities, Apportionment vs. Allocation, Residents vs. Nonresidents...
November 18, 2020 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the issues practitioners encounter when reporting and taxing the sale of an interest held in a pass-through entity (PTE). Our panel of SALT veterans will discuss how types of owners, residency, and various state approaches (or lack thereof) impact these calculations, includi... Read More

Calculating Trust Fiduciary Accounting Income: Interpreting Operating Documents, Applying...
Reconciling FAI to DNI and Trust Taxable Income, Avoiding Tax and Beneficiary Challenges
November 12, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers and compliance professionals with a comprehensive guide to navigating the complexities of calculating fiduciary accounting income (FAI) for trusts and estates. The panel will detail how to interpret essential trust and estate provisions to apply to FAI calculati... Read More

IRC 163(j) Business Interest Deduction Limitation Rules and How to Avoid Them
Investment Assets, Small Businesses, and Real Property
October 22, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will guide partnership tax advisers and compliance professionals in navigating the Section 163(j) Business Interest Deduction Limitation rules as they apply to individuals, partnerships, and other pass-through entities. The panel will discuss the interest expenses subject to limitation a... Read More

Mastering U.S. Tax Reporting of Foreign Retirement Account Ownership and Distributions
Calculating Current Tax, Revenue Procedure 2020-17, Detailing Informational Reporting
October 6, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax advisers with a comprehensive guide to understanding the reporting requirements of U.S. taxpayers with beneficial interests in foreign/non-U.S. retirement accounts, including pensions, annuities, social security equivalents, and recent relief exempting specific trusts fr... Read More

State Taxation of Foreign Income: Section 163(j), GILTI, Section 250 Deduction, Repatriati...
October 1, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss the multitude of differences in state requirements for reporting foreign income. Our panel of experts in foreign income tax matters will explain the latest developments in state taxation of GILTI income, the corresponding Section 250 deduction, and Section 965 repatriation p... Read More

Tax Consequences of Stock Options: ISOs, NSOs, ESPPs, and RSUs
July 27, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock at reduced prices and to share in the success and appreciation of the compan... Read More

Capital Account Challenges for Partnerships: Tackling Calculations, Complex Operating Agre...
July 22, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will give tax professionals preparing Form 1065 tax returns a detailed review of the requirements for capital account maintenance for partnerships and LLCs, including a general outline of tax allocations, mathematical examples, explanations of operating agreements, and approaches to comp... Read More

State Tax Strategies for Athletes and Entertainers: Residency and SALT Deduction Limitatio...
June 18, 2020 CPE CPE On-Demand, Download
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This course will discuss how performers are taxed in varying states, mitigating the impact of state taxes, and the impact of tax reform on athletes and entertainers. Most individuals live and work in the same state and file a federal and a single state return. Professional athletes and entertainers... Read More

IRC Section 67(g) and Form 1041 Trust Deduction Rules: Fiduciary Fees, State and Local Tax...
June 4, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide fiduciary tax advisers and compliance professionals with a practical guide to the deduction structure for Form 1041 under the latest tax reform. The panel will outline the specific changes that tax reform makes to fiduciary deductions, detail the impact of income items taxab... Read More

New IRS Rules for S Corporations: Activity and Basis Reporting, NRAs, QBI, and IRS Basis A...
June 3, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This program is included with the Strafford All-Access Pass. Click for more information.

This course will address the latest Subchapter S corporation tax issues. Our panel will discuss the requirements to include basis schedules in individual income tax returns, separate activity reporting in Form 1120-S, nonresident aliens and ESBTs, and preparing for the current IRS initiative focusin... Read More

Maintaining Partner Capital Account Balances: Preparing Workpapers, Documenting Allocation...
May 27, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide tax preparers and compliance professionals serving partnerships and LLCs with a solid and practical foundation for maintaining partners' capital account balances, including account set up and workpaper preparation. The panel will offer a practical discussion of tax allocatio... Read More

Clergy Taxation: Housing Allowances, W-2 Reporting, Deason Rule, Gifts, and Social Securit...
May 19, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will explain the unique aspects of tax return preparation and planning for members of the clergy. Our panel will cover the treatment of earnings by ministerial employees, including employment by a congregation, retirement income, social security, gifts, and housing allowances. Read More

U.S. Foreign Tax Reporting for Individuals: International Repatriation and Inclusion Provi...
Section 962 Election, GILTI Inclusions, Intangible and Passive Income Treatment
May 14, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and compliance professionals with a practical guide to the impact of the 2017 tax reform on U.S taxpayers with foreign income and tax reporting obligations. The panel will examine the significant changes the law imposes on calculating and reporting taxable forei... Read More

Section 1202 Qualified Small Business Stock: Maximizing Tax Advantages of Gain Exclusion a...
Leveraging QSBS Code Provisions Including 1244 Ordinary Loss Treatment
February 4, 2020 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will offer tax advisers and professionals an exploration of IRC Section 1202 qualified small business stock (QSBS). The webinar will detail the gain exclusion rules of Section 1202 and will describe the types of business entities that are eligible QSBS companies. The panel will also disc... Read More

Gifting Strategies: Leveraging Your Client’s Gift Tax Exemption Now and Planning for 2026...
November 6, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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With the federal gift tax exemption at an all-time high of $11.4 million, now is the time to give clients valuable advice about how to leverage their heightened gift tax exemption. This webinar will take a fresh look at gifting strategies that will help clients maximize use of their gift tax exempti... Read More

Trust Income Tax Reporting After Tax Reform: FAI and DNI Calculation, Impact of Tax Law Pr...
August 1, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will provide fiduciary tax advisers and compliance professionals with a critical first look at the practical impact of the tax reform law on trust and estate tax reporting. The panel will detail the specific changes the new law makes to fiduciary deductions, outline the way that distribu... Read More

Tax Consequences of Stock Options: ISOs, NSOs, ESPPs and RSUs
Exercise, Sale, Section 83(i) and AMT Considerations
June 27, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will discuss the tax implications of incentive stock options (ISOs), non-qualified stock options, ESPPs, and restricted stock units (RSUs). Compensating employees with stock allows them to purchase company stock at reduced prices and to share in the success and appreciation of the compan... Read More

Form 5471 for Interests in Foreign Entities After Tax Reform
New Schedules, Determining Ownership Share and Correct Filing Status
June 12, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a practical guide to completing the new Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations. The panel will detail the significant changes made to Form 5471 in light of the 2017 tax overhaul legislation. The webinar wi... Read More

New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
June 4, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide fiduciary tax advisers and compliance professionals with a practical guide to the deduction structure for Form 1041 under the latest tax reform. The panel will outline the specific changes that recent tax reform makes to fiduciary deductions, detail the impact of income item... Read More

Nonprofits and Exempt Organizations One Year After Tax Reform
New UBTI Calculations, Excise Tax on Excess Compensation, Individual and Business Changes...
February 13, 2019 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide advisers to tax-exempt organizations with a recap of the practical impact of the tax reform law on nonprofit entities. The panel will outline fundamental changes to UBTI/UBIT calculations and reporting, describe new compensation rules, and offer guidance on strategies to dea... Read More

Guaranteed Payments Under IRC 199A Regulations: Year-End Strategies to Maximize QBI Benefi...
Restructuring Section 707 Payments to Partners Through Priority Allocations, Using Lower T...
December 3, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
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This course will provide partnership tax advisers with a practical exploration of the impact of the Section 199A Qualified Business Income (QBI) deduction on the tax treatment of guaranteed payments to partners for services. The panel will discuss the default treatment of payments for services to a... Read More

New IRC Section 67(g) and Form 1041 Trust Deduction Rules Post-Tax Reform
Navigating Uncertain Treatment of Fiduciary Fees, State and Local Taxes, and Other MIDs
August 8, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide fiduciary tax advisers and compliance professionals with a practical guide to the new deduction structure for Form 1041 under the new tax law. The panel will outline the specific changes the new law makes to fiduciary deductions, detail the impact of income items newly taxab... Read More

State and Local Tax Implications of Tax Reform
Impact on High-Tax States, SALT Deduction Cap, Deemed Repatriation and Other Conformity Is...
May 2, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will focus on the ripple effect of the new tax bill on state tax law. The panel will discuss the limitations and removal of specific state tax benefits within the new tax bill causing states to deviate from federal law to maintain or add benefits for individuals and businesses within sta... Read More

Deemed Repatriation of Deferred Foreign Earnings: Calculating Accumulated E&P and Transiti...
Determining U.S Shareholders, Cash vs. Non-Cash Positions, Netting Provisions, and Mechani...
February 21, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a practical guide to the deemed repatriation provisions of the new tax reform bill, with a focus on the specific compliance aspects of the requirement to recognize all post-1986 deferred foreign source income. The panel will go beyond the basics of what the... Read More

Tax Reform and U.S. Foreign Reporting for Individuals: New Cross-Border Repatriation and I...
Navigating Participation Exemption System, GILTI Inclusions, Intangible and Passive Income...
February 15, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and compliance professionals with a critical first look at the practical impact of the new tax overhaul bill on U.S taxpayers with foreign income and tax reporting obligations. The panel will examine the major changes the new law imposes on calculating and repor... Read More

UK-Based Retirement Accounts for U.S. Taxpayers: Mastering Reporting, Maximizing Planning...
Utilizing Treaty Provisions to Achieve Optimal Tax Results, Complying With Foreign Reporti...
February 6, 2018 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a deep dive into tax reporting requirements and planning opportunities for clients who take distributions from, or have ownership of, UK-based retirement accounts such as self-invested personal pensions (SIPPs) and other plans. The panel will discuss the U.... Read More

LLC and Partnership Purchases: Entity Interests vs. Asset Sales
Basis Adjustments, Elections, Tax Reporting, and Structuring in Light of New Partnership A...
November 28, 2017 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide partnership tax advisers with practical guidance on the tax ramifications of structuring the sale of a partnership or LLC entity as an asset sale vs. a sale of partnership interests. The panel will detail basis adjustments and available elections, describe the reporting and... Read More

Implementing New FASB Not-For-Profit Financial Statement Reporting Standards of ASU 2016-1...
Major Changes in Net Asset Classification, Liquidity and Expense Function Reporting, and U...
November 16, 2016 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide advisers to nonprofit organizations with a practical guide to the new FASB reporting requirements. The panel will discuss the specific changes to various financial reporting requirements required by the new standard, including the reduction in the number of net asset classes... Read More

Material Participation Rules for Trusts: Leveraging the Aragona Trust Holding to Minimize...
Avoiding the Passive Activity Loss Rules for Trusts Through Strategic Planning
September 27, 2016 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax professionals with a deep dive into the determination of "material participation" (MP) as the concepts apply to trusts and estates in the application of passive activity rules. The panel will analyze the tax court's groundbreaking holding in Aragona Trust v. Comm'r and p... Read More

Form 5227 Reporting: Mastering Compliance With Charitable Split-Interest Trusts, NIIT Calc...
August 18, 2016 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax preparers with detailed guidance on preparing Form 5227, Split Interest Trust Information Return. The panel will address common mistakes and traps for preparers to avoid, and will provide detailed guidance on the "four-tier rules," as well as discuss UBTI and Chapter 42... Read More

New Section 385 Regulations for S Corps: Protecting S Elections and Avoiding Debt Reclassi...
Analyzing Related-Party Debt Instruments to Withstand IRS Challenge to S Corp Status
August 3, 2016 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a critical first look into the impact of IRS proposed Section 385 regulations reclassifying certain related-party debt as equity will have specifically on S corporations and domestic entities. The panel will discuss the scope of the proposed regulations, ex... Read More

Reporting GRATS, GRUTS, ILITS and IDGTs on Form 709: GST Exemption Allocation Calculations...
July 13, 2016 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers with a thorough and comprehensive guide to the gift and generation skipping tax reporting challenges of allocating GST transfer taxes in circumstances involving the use of GRATs, IDGTs, ILITs and similar trusts. The panel will discuss how to allocate exemption a... Read More

Major Program Determination in Uniform Guidance Audits Under the New Standard: Mastering t...
Avoiding Deficiencies in the Single Audit MPD Process
March 2, 2016 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide audit professionals with thorough and comprehensive guidance to the Major Program Determination in Uniform Guidance (formerly referred to as Circular A-133) Audits, using the four-step risk evaluation model. The panel will discuss the changes to the MPD process that have ari... Read More

UDFI for Exempt Organizations: Reporting Unrelated Debt-Financed Income on Form 990-T
Avoiding Costly Allocation Mistakes in the Sale of Encumbered Property
February 3, 2016 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax professionals and advisers to exempt organizations with a thorough and comprehensive practical guide to calculating and reporting unrelated debt financed income (UDFI) and unrelated business taxable income (UBTI) rising from the sale of property financed with debt. The p... Read More

Pass-Through Liabilities and Federal Tax Treatment: Resolving Complex Issues With Liabilit...
Reporting Liabilities for General or Limited Partnerships and LLCs Given Tax Code Inconsis...
December 22, 2015 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and corporate taxpayers utilizing pass-through entities (general or limited partnerships, LLCs) with a comprehensive guide to the tax treatment of liabilities from those pass-through entities. The panel will break out the different treatment of recourse vs. non-... Read More

Ethics for Tax Return Preparers: Meeting Standards for Conduct Under Circular 230, the NAT...
December 16, 2015 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide federal tax return preparers with a thorough and comprehensive overview of the ethical requirements of Circular 230 and other relevant standards of conduct. The panel will discuss the sometimes conflicting duties preparers owe to both the taxpayer and the Internal Revenue Se... Read More

Form 8865: Reporting Foreign Partnership Income
Navigating Rules for Allocable Share of Foreign Income
December 1, 2015 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisers and return preparers with insights in handling complex challenges in completing Form 8865 and its associated schedules. The panel will explain approaches for correctly identifying taxpayer category, determining allocable share of foreign income, and avoiding ser... Read More

Mastering Yellow Book and Single Audit Workpaper Documentation: Preparing High-Quality GAG...
November 10, 2015 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide audit professionals with a thorough and solid foundation to prepare GAGAS Yellow Book-compliant audit workpapers for Single Audits under OMB Circular A-133 and successor guidance. The panel will discuss best practices for documenting the contents, sequence and format of audi... Read More

Mastering Multi-State Taxation of S Corporations: State Variances in Recognition of S Elec...
August 13, 2015 CPE CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax preparers and advisers with detailed guidance on the most pervasive issues facing multi-state taxation of S corporations. The panel will detail those states that vary from automatic acceptance of the federal S election, review the composite return requirements, and discu... Read More

Form 990 Challenges: Navigating 2014 Changes to the Non-Profit Information Return and Sche...
June 3, 2015 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide return preparers with greater understanding of the more difficult aspects of Form 990 arising from recent IRS changes to the form, its schedules and instructions, as well as its longstanding tough demands. Read More

IRC 754: Partnership and Pass-Through Entity Basis Adjustments
Mastering Election Rules and Tackling Complex Decisions for Distributions and Sales of Int...
March 3, 2015 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisors and counsel with an in-depth analysis of the 754 election. The panel will outline best practices for making the 754 election, tax implications of the election, and when to make--and when to avoid--the election. Read More

Form 8903: Domestic Production Activities Deduction for Pass-Thrus and Other Business Enti...
Mastering Complex Determinations, Calculations and Reporting Challenges for the DPAD
February 25, 2015 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will arm tax return preparers with a deeper understanding to tackle the most difficult issues in completing Form 8903. The panel will explain approaches to correctly handle qualifying, calculating and claiming the Sect. 199 domestic production activities deduction on Form 8903. Read More

Partnership Tax Returns: High-Risk and Challenging Aspects
Anticipating the Most Serious and Costly Errors, and Evaluating Alternative Solutions
February 19, 2015 CLE, CPE, EA CPE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax professionals, counsel and advisors with best practices to prevent most of the serious and costly, but all too common, errors in partnership tax returns. The panel will outline alternative approaches to prevent or resolve mistakes while preparing Form 1065. Read More

Basis Adjustments for Partnerships and LLCs: Compliance Challenges
Navigating Complex Basis Rules and Avoiding Pitfalls in Section 754 Elections
December 17, 2014 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will analyze the basis adjustment rules associated with sales, transfers and partnership interests or property distributions; review the impact of the Section 754 election for individual partners and the partnership; and discuss structuring transactions to avoid unintended tax consequenc... Read More

Form 1120S Challenges for Tax Preparers
Navigating Computations-to-Adjustments Accounts and Determining Treatment of Dividends, Di...
December 10, 2014 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will improve tax return preparers' familiarity with issues and solutions for preparing specific parts of Form 1120S, including Schedule M-2 accumulated adjustments accounts, other adjustment accounts' treatment of dividends and distributions, fringe benefits to shareholders, and health i... Read More

Recourse and Non-Recourse Debt for Partnerships
Minimizing the Tax Impact of Partner Liability and Debt Allocations Under Sections 752 and...
December 3, 2014 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will prepare accounting advisors and tax preparers to make the difficult and complex distinction between recourse and non-recourse debts for partnerships. The panel will explain how to account for those debts in a partner's tax basis under IRC Sec. Sec. 752 and 704. Read More

Form 8582: Passive Activity Reporting and Impact of 3.8% Medicare Tax
Tackling Complex Passive Activity Computations; Navigating Income Tax and AMT Reporting Ch...
November 19, 2014 CLE, CPE, EA CPE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will update tax advisors and return preparers on the key challenges and practical solutions for accurately preparing Form 8582. The panel will provide guidance and rules to minimize the impact of the 3.8% surtax and maximize permissible use of passive losses. Read More

IC-DISC: Compliance Challenges in the Federal Tax Break for Exporters
Leveraging Benefits Arising From the Dividend Tax Solution
October 21, 2014 CLE, CPE, EA CPE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will prepare tax counsel, professionals and advisors to take on the tough challenges of leveraging tax benefits of IC-DISC formation. The panel will review and explain the key strategic steps for forming entities, tax planning, and maintaining compliance. Read More

Final IRS Sect. 67(e) Regs for Estate and Trust Taxpayers: Applying the Required 2% Deduct...
Navigating Fully Deductible vs. Fees Subject to the Floor, Rules for Conditionally Deducti...
October 15, 2014 CLE, CPE, EA CPE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will prepare tax advisors and counsel to understand when a trust or estate's fees are deductible or subject to the 2% floor for itemized deductions. New regulations under Sect. 67(e) provide rules, which are not intuitive, governing whether various expenses paid by estates and trusts are... Read More

IRC Sect. 704(b): Partnership Allocations
Navigating Complex Rules to Determine Valid Allocation of Income, Gain, Loss, Deductions o...
October 8, 2014 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisors, corporate tax professionals and counsel with a review of the key tax concepts for making valid allocations to partners by partnerships and certain LLCs under Sect. 704(b) of the Internal Revenue Code. Read More

3.8% Federal Net Investment Income Tax Challenges for Tax Professionals
Tackling Tax Compliance and Planning for High-Income Individuals and Pass-Through Entities
September 18, 2014 CLE, CPE, EA CPE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will address practical planning and compliance issues that taxpayers should anticipate arising from the 3.8% net investment income (NII) tax, given the likelihood for their drawing extra IRS attention. Read More

Partnership Basis and Distributions: Navigating Sections 731-737, 751(b) and 755
September 9, 2014 CLE, CPE, EA CPE On-Demand, Download
This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax advisors and managers with an in-depth review of the rules for partnership basis adjustments and distributions under Internal Revenue Code Sections 731 through 737, 751(b) and 755. Read More

Passive Activity Loss Reporting: Strategies for Pass-Throughs and Impact of New NII Tax Re...
Leveraging Latest Federal Guidance and Rulings to Establish Material Participation
May 20, 2014 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide accounting and tax advisors to pass-through entities with a thorough review of the latest passive activity loss guidance and the impact of the IRS final regulations for net investment income tax (NIIT) reporting. The panel will prepare advisors to maximize permissible use of... Read More

Form 1041: Estate and Trust Tax Reporting
Allocating Income and Deductions, Calculating DNI, Understanding Reporting Rules for Trust...
February 27, 2014 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will improve return preparers' familiarity with preparing Form 1041, such as calculating distributable net income, allocating income between the trust and beneficiaries, and understanding reporting rules for revocable and irrevocable trusts. Read More

Form 1065 Reporting and Calculations for Partnership Terminations and Transfers of Interes...
February 20, 2014 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges, retirement of a partner, gift, contribution or abandonment of a partnership interest, and death of a partner. Read More

Filing Form 1040NR: Taxpayer Elections, Income and Deduction Computation, and Spouse/Depen...
January 22, 2014 CPE, EA CPE On-Demand, Download
This program is included with the Strafford CPE Pass. Click for more information.
This program is included with the Strafford CPE+ Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

This course will provide tax preparers with a drill-down of Form 1040NR filing requirements, determining who should file, correctly reporting income and claiming refunds, identifying available deductions and limitations, listing dependents and spouses, and avoiding costly errors. Read More