Tax Reporting of Cryptocurrency: Calculating Basis, Income, and Gain
Determining Character of Gain and Basis in Mined Currency, Recognizing Filing Obligations...
April 28, 2021 • CPE, EA • Webinar
This webinar 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, an...
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Clergy Taxation: Housing Allowances, W-2 Reporting, Deason Rule, Gifts, and Social Securit...
June 7, 2021 • CPE, EA • Live Webinar
This webinar 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.
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Casualty Losses and Form 4684: Federal Disaster Relief, Section 1033 Involuntary Conversio...
Deducting California Wildfire Losses, COVID-19 Disaster Relief, Ponzi Scheme Losses
June 29, 2021 • CPE, EA • Live Webinar
This webinar will cover deducting casualty losses inside and outside of federally declared disaster areas. Our income tax veteran will describe common casualty loss scenarios, including California wildfire losses, eligibility for COVID-19 disaster loss relief, and Section 1033 involuntary conversion...
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Tax Reporting of Cryptocurrency: Calculating Basis, Income, and Gain
Determining Character of Gain and Basis in Mined Currency, Recognizing Filing Obligations...
February 25, 2021 • CPE, EA • CPE On-Demand, Download
This webinar 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, an...
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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
This webinar 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...
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Tax Aspects of Gifting a Home: Basis, Part-Sale Part-Gift Transfers, Installment Notes, an...
February 2, 2021 • CPE, EA • CPE On-Demand, Download
This webinar 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...
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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
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...
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Tax Issues Facing Homeowners' Associations: Forms 1120-H, 1120, 1120-C and 990
October 27, 2020 • CPE, EA • CPE On-Demand, Download
This webinar will provide welcomed tax advice for practitioners, board members, and owners participating in or advising HOAs. The panel will help advisers understand the three filing considerations HOAs should consider annually, historical precedents relative to HOAs, and how to minimize taxes paid...
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NOLs, Carryback Claims, and Amended Returns: Maximizing Benefits of the CARES Act
Amending Returns for QIP, 163(j), 461(l), Section 965 Transition Payments, and New IRS Pro...
August 11, 2020 • CPE, EA • Download
This webinar will discuss 2020 planning opportunities in light of recent CARES Act relief for net operating losses (NOLs), including carryback claims, amending returns, and handling new IRS submission procedures. Our authoritative panel will cover how to file for relief to best benefit from tax-savi...
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Charitable Giving and the CARES Act: 100% AGI Limitation, Donating Appreciated Property
CLATs and GRATs, Taking Advantage of Low IRS Section 7520 Interest Rates
July 28, 2020 • CPE, EA • Download
This webinar will discuss recent changes to charitable contributions and explain how to maximize tax savings by making charitable gifts. Our panel of tax experts will discuss donating appreciated property, utilizing the 100% AGI limitation, and establishing a charitable lead annuity trust (CLAT), as...
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Tax Consequences of Stock Options: ISOs, NSOs, ESPPs, and RSUs
July 27, 2020 • CPE, EA • CPE On-Demand, Download
This webinar 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 compa...
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Self-Employed Taxpayers: CARES Act and FFCRA Relief
Calculating PPP Loan Forgiveness, NOL Carrybacks, Family Leave Credits
June 30, 2020 • CPE, EA • Download
This webinar will cover recent relief provided under the CARES Act and Families First Coronavirus Response Act (FFCRA) and its application to taxpayers filing Form Schedule C, Profit or Loss from Business. This program is for tax professionals advising and preparing returns for self-employed taxpaye...
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Tax Ethics in an Era of Social Distancing: Practical Advice for Practitioners
Best Practices for Ensuring Compliance With Circular 230 and Other Applicable Rules
June 23, 2020 • CPE, EA • Download
This webinar will discuss Circular 230 concerns in responding to ethical encounters facing tax professionals, including how current social distancing norms impact the profession. The panel will examine best practices to ensure compliance and avoid penalties.
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NOL Treatment on Federal Corporate and Individual Tax Returns: Challenges for Preparers
Changes Under the CARES Act, the Proposed 382 Regulations, Calculating the Section 382 Lim...
June 16, 2020 • CPE, EA • Download
This webinar will provide tax preparers with a thorough and practical guide to the reporting challenges and planning opportunities involved in net operating loss (NOL) calculations for individual and corporate federal tax returns after the liberalization of NOL deductions under the CARES Act.
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Correcting Errors and Changing Accounting Methods: Missed Elections, Rescinding Elections,...
Section 9100 Relief, PLRs, Late S-Elections, and Forms 8275 and 8275-R
June 9, 2020 • CPE, EA • Download
This webinar will explain the many ways to obtain relief for missed, late, or retrospective tax elections after tax reform. Our authoritative panel will cover the types of relief available, applying for relief, and when an adviser should include Form 8275 or 8275-R with a tax return.
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SECURE Act: Addressing Significant Changes to Retirement Planning
RMDs, Qualified Charitable Distributions, Elimination of Stretch IRAs, Part-Time Employees...
April 28, 2020 • CPE, EA • Download
This webinar will explain the significant changes made by the Setting Every Community Up for Retirement Enhancement Act (SECURE Act) to retirement and tax planning. The panel will discuss the changes made by the SECURE Act, including developing new planning strategies after its passage.
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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 webinar 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 dis...
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Tax Treatment of Real Estate Dealers, Investors, and Professionals
Capital Gains vs. Ordinary Income Treatment, Opportunity Zones and 199A
January 28, 2020 • CPE, EA • Download
This webinar will cover the differences between real estate dealers, investors, and professionals, the tax consequences of each classification, and new classification considerations after recent tax reform. The panel will cover the current IRS challenges, the 199A deduction, and investing in opportu...
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New Cryptocurrency Guidance: Identifying Units, Hardforks, and Airdrops
January 14, 2020 • CPE, EA • Download
This webinar will discuss recently released IRS Revenue Ruling 2019-24 and the updated FAQs regarding taxation of cryptocurrency. With only Revenue Ruling 2014-21 for guidance, practitioners and holders of virtual currency welcomed the release of updated guidance on the taxation of cryptocurrency. O...
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IRC 1400Z Qualified Opportunity Zones for Individual Investors: Tax Deferral and Reduction...
Claiming Capital Gains Tax Mitigation, Basis Step-Up on a Qualified Opportunity Fund Inves...
December 19, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to understanding the tax incentives made available to investors under Internal Revenue Code Section 1400Z-2. The panel will discuss the mechanics of Code Section 1400Z-2 and the proposed regulations issued in October 2018 and April 2019....
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IRC Section 461(l) Business Loss Limitations: New Form 461
December 12, 2019 • CPE, EA • CPE On-Demand, Download
This webinar 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 nee...
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Donor Advised Funds, Private Foundations, Gift Annuities, and Other Charitable Contributio...
Bunching to Maximize Tax Benefits, Gifting Strategies for High Net Worth Individuals
October 29, 2019 • CPE, EA • Download
This webinar will contrast and compare charitable gifting arrangements that enable high net worth individuals to donate substantial assets to charity and receive a tax deduction. It will address strategies, including donor advised funds (DAFs), private foundations, charitable gifting annuities, CLTS...
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Section 469 Passive Activity Loss Limitation Rules for Individual Taxpayers: Loss limitati...
Substantiating Material Participation, Calculating Carryforwards, Reporting Dispositions,...
October 22, 2019 • CPE, EA • Download
The webinar will provide tax advisers with a thorough and practical guide to navigating the passive activity loss (PAL) limitation rules, calculating PAL amounts and carryforwards, and the effect of tax reform on loss utilization. The panel will discuss the separate calculations required and describ...
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Foreign Earned Income: Form 2555 Exclusion Reporting and Other Tax Issues for Expat Worker...
Navigating Tax Treaties, Social Security Totalization Agreements, and Other Complexities
July 9, 2019 • CPE, EA • Download
This webinar will provide tax advisers and preparers with an in-depth review of complex income tax considerations related to Americans working abroad. The panel will explore elections and procedures that may have significant income tax consequences for the worker and, in some cases, the sponsoring e...
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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 webinar 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 compa...
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Remedying Common IRA Contribution and Withdrawal Errors to Avoid IRS Penalties and Plan Di...
Excess Contributions, Prohibited Transactions, Forgotten RMDs, Form 5329 Penalty Waiver or...
June 20, 2019 • CPE, EA • Download
This webinar will address the best steps tax practitioners and taxpayers can take to remedy the most frequent IRA contribution and withdrawal errors. IRA rules provide countless opportunities for missteps and taxpayers regularly stumble on these. Our panel will detail how to resolve the most common...
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Reporting Master Limited Partnership K-1s on Partners' Returns
Navigating Footnotes and Tying Information to the 1040
January 24, 2019 • CPE, EA • Download
This webinar will provide tax advisers and professionals with tools and practical knowledge to reconcile complex Schedule K-1s for master limited partnerships (MLPs), using sample K-1 information from partnership footnotes and disclosures as a roadmap. The panel will offer guidance on how to transla...
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AMT Reduction Strategies After Tax Reform: Identifying AMT Risks and Planning to Avoid AMT
TCJA Changes to the AMT Regime, Credits and Carryforward Calculations, and Reporting on Fo...
January 10, 2019 • CPE, EA • Download
This webinar will provide tax advisers with a practical guide to calculating and reporting alternative minimum tax (AMT) for individuals, and planning strategies to minimize the impact of the AMT. The panel will discuss the changes to the AMT regime included in tax reform and detail specific steps t...
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Tax Reform One Year Later: Maximize Benefits and Minimize Burdens
Incorporating New Provisions and Regulatory Uncertainty in Year-End Tax Planning
December 12, 2018 • CPE, EA • Download
This webinar will offer an in-depth evaluation of the "winners and losers" of the tax reform law, one year after its passage. The panel will offer planning tools to take advantage of the more advantageous terms in the bill and mitigate potential tax issues caused by some of the problematic provision...
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SALT Deduction Limits Under Tax Reform: State Tax Planning Workarounds and Strategies
Employment Tax Credit Initiatives to Counter Federal Tax Increase Due to Lost SALT Deducti...
November 20, 2018 • CPE, EA • Download
This webinar will guide tax advisers to individuals and closely held businesses on how to mitigate the impact of the tax reform law limitation on the deductibility of state and local taxes on a taxpayer's federal income tax return. The panel will outline various states' actions to try to work around...
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Section 988 Foreign Currency Transaction Reporting Rules for Options, Straddles and Hedges
Utilizing Elections and Avoiding Traps in Foreign Currency Options, Section 1092 Contracts...
November 15, 2018 • CPE, EA • Download
This webinar will provide a comprehensive guide to reporting foreign currency transactions. The panel will outline the ground rules under IRC Section 988 and discuss scenarios where the taxpayer may elect out of ordinary income treatment. The presenters will also give practical tools to navigating t...
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New Section 168(k) Bonus Depreciation Regulations: Claiming 100% First-Year Depreciation D...
Determining Qualified Property, Impact of Phase-Outs, Calculating Deduction
October 30, 2018 • CPE, EA • Download
This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to the new IRS proposed regulations on the increased bonus depreciation for new and used property. The panel will outline the bonus depreciation provisions and phaseouts, detail depreciation calcu...
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Self-Employment Tax and NIIT for LLCs and Higher Income Individuals After Tax Reform
Minimizing Tax Through Activity Groupings, Self-Charged Interest, Blocker Corporations
October 18, 2018 • CPE, EA • Download
This webinar will provide tax advisers and compliance professionals with a practical guide to navigating the net investment income tax (NIIT) rules as they apply to self-employed taxpayers, and offer tax reduction strategies for minimizing the NIIT. The panel will discuss the impact of the 2018 tax...
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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 webinar 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...
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Form 6198 At-Risk Limitations: IRC 465 Calculations, Grouping, Elections and Schedules
Identifying Loss Deferrals, Recapture Requirements; Tracking Carry-Forward Amounts
September 26, 2017 • CPE, EA • Download
This webinar will provide tax advisers with an advanced guide to reporting loss limitations on Form 6198. The panel will have an in-depth discussion into the Section 465 rules and offer comprehensive and practical guidance on the complexities of maintaining at-risk amount schedules and carry-forward...
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Leveraging IRC 469 Real Estate Professional Rules for Individual Taxpayers: Avoiding Passi...
Identifying and Grouping Real Estate Rental Activities, Meeting Material Participation Thr...
September 6, 2017 • CPE, EA • Download
This webinar will provide tax advisers with a thorough and practical guide to navigating the real estate professional rules of IRC 469(c)(7). The panel will discuss the general passive loss limitation rules and exceptions for real estate activities, and will detail the material participation standar...
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Mastering 1099-B Reporting on Schedule D and Form 8949: Meeting Capital Gains Basis Report...
Basis Adjustments, Reconciling Multiple 1099-B Forms, Recognizing Wash Sales, Real Estate...
August 1, 2017 • CPE, EA • Download
This webinar will provide tax advisers with a comprehensive and practical guide to mastering the tax reporting of 1099 brokerage statements on Form 1040 Schedule D and Form 8949. The panel will go beyond the basics to offer an in-depth tutorial on making adjustments to reported asset basis and navig...
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Offers in Compromise Strategies: Using OICs to Challenge Assessments and Request Reconside...
Filing Doubt-as-to-Liability Claims and Grounds for OICs Under Efficient Tax Administratio...
June 27, 2017 • CPE, EA • Download
This webinar will provide tax advisers and compliance professionals with a thorough and practical guide to navigating the IRS offer-in-compromise (OIC) procedures, detailing the three types of OIC submittals available to taxpayers. The panel will focus on using the OIC program to preserve taxpayer r...
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Navigating the IRS Appeals Office Process: Achieving Settlement, Avoiding Litigation
Filing Formal Protests, Appealing Collection Actions, Requesting Collections Due Process H...
March 1, 2017 • CPE, EA • Download
This webinar will provide tax advisers and professionals with an advanced guide to navigating the IRS appeals processes. The panel will go beyond the basics to offer an in-depth guide to leveraging the appeals process to challenge not only assessments, but also collections proceedings. The webinar w...
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Mastering Charitable Contribution Deduction Rules and Completing Form 8283
Navigating Substantiation and Appraisal Requirements, Leveraging Carry-Forwards, and Avoid...
July 30, 2015 • CPE, EA • Download
This webinar will provide comprehensive guidance on the substantiation, valuation, timing rules and reporting of charitable contribution deductions. The panel will detail the language necessary to qualify as a valid acknowledgment under Section 170, and will discuss valuation and appraisal requireme...
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Self-Directed IRAs Under IRS Scrutiny: Successfully Clearing the Legal and Tax Minefield
Avoiding Valuation Errors, Prohibited Transactions, and UBTI; Protecting Tax-Deferred Stat...
March 18, 2015 • CPE, EA • Download
This webinar will provide tax advisors with necessary guidance to help individual clients navigate the very specialized legal and tax rules governing SDIRAs. The panel will review contribution and valuation issues, the rules against self-dealing, and tax implications of UBTI in SDIRAs.
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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 webinar 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.
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Tax Challenges With U.S.-Based Private Equity Fund Formation
Maximizing Benefits for Clients Given Diverse Investor Tax Objectives
June 17, 2014 • CPE, EA • Download
This webinar will provide tax advisors with a summary of basic fund prototypes, a comprehensive review of the principal U.S. tax objectives of the general partner and the fund manager, and explain the various categories of investors in a typical fund and location of fund.
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Form 8949 Capital Gains Reporting and Impact of 3.8% Medicare Tax
Mastering Complex Calculations and Information Gathering Amid Intensified IRS Scrutiny
December 10, 2013 • CPE, EA • Download
This webinar will provide tax return preparers with an understanding of difficult cost basis reporting issues and offer best practices for accurately completing Form 8949.
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Final IRS Repair Regulations: What You Need to Know Now
Tax Planning and Compliance After Substantial Changes to 263(a) Cost Capitalization Rules
November 7, 2013 • CPE, EA • Download
This webinar will provide corporate tax professionals and advisors with an in-depth analysis of the newly issued repair regulations and outline best practices for corporate compliance and planning opportunities.
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Leveraging IRS Recognition of Same-Sex Marriages for Income and Estate Tax Returns
Filing Current and Amending Past Year Federal Returns to Maximize Refunds and Reconciling...
October 30, 2013 • CPE • Download
This webinar will instruct practitioners on the opportunities available and key changes for tax reporting for same-sex couples due to IRS Rev. Ruling 2013-17. The panel will discuss the impact of the Supreme Court's DOMA decision and the IRS ruling. The panel will also offer best practices for prepa...
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Filing and Amending Federal Tax Returns in Light of IRS Recognition of Same-Sex Marriages
Maximize Refunds and Reconciling With State Returns for Income and Estate Tax
October 30, 2013 • CPE • Download
This webinar will instruct practitioners on the opportunities available and key changes for tax reporting for same-sex couples due to IRS Rev. Ruling 2013-17. The panel will discuss the impact of the Supreme Court's DOMA decision and the IRS ruling. The panel will also offer best practices for prepa...
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2013 Medicare Tax Increases: New Issues for Tax Return Preparers
Tackling the Net Investment Income Tax and Surtax on Wages and Self-Employment Income
January 22, 2013 • CPE • Download
This webinar will improve tax return preparers' familiarity with issues involving two new Medicare surcharge tax increases for high income earners effective Jan. 1, 2013. The panel will discuss the 3.8% Medicare surcharge on investment income and .9% Medicare surtax on wages and self-employment inco...
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New Partnership Debt-for-Equity Exchange Regulations
Navigating Issues With COD Income, Gains and Losses, and Other Aspects of Sect. 108(e)(8)
February 2, 2012 • CLE, CPE • Download
This teleconference will provide advisors and taxpayers with a thorough review of the material terms and practical considerations involved with the finalized Sect. 108(e)(8) regulations on partnership debt-for-equity exchanges.
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GRATs and GRUTs: Evaluating Estate Planning Options
Latest Strategies to Maximize Returns and Minimize Tax in Trust Formation
October 7, 2009 • CLE, CPE • Download
This seminar will provide accounting firm advisors to high-net-worth clients with a current framework to evaluate tax compliance requirements in forming GRATs and GRUTs, and offer strategies for tax and investment planning using those trust structures.
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Estate Tax Planning Strategies for Wealthy Clients
Leveraging the Exemption While Anticipating Tax Increases
May 19, 2009 • CLE, CPE • Download
This seminar will provide a briefing on important developments in federal estate tax law, regulations and guidance and offer strategies to consider to maximize clients' estate tax exemptions. The panel will also discuss possible additional documentation and other unintended consequences from a large...
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