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BOI Reporting for Real Estate: Determining Beneficial Owners, Monitoring Changes, Actions...
June 4, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will comprehensively examine how the new Corporate Transparency Act (CTA) reporting requirements apply to real estate investors. Our panel of veteran real estate professionals will discuss the new reporting requirements as they apply to real estate owners and related entities. The panel... Read More

Preparing Schedules K-2 and K-3: New Domestic Filing Exception, 2023 Revisions, Reporting...
June 11, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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This course will discuss 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 reporting obligation. The... Read More

Reconciling GAAP Basis and Tax Basis in Partnership Income Tax Returns and K-1 Schedules
June 25, 2024 CPE, EA Live Webinar
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

Real Estate Partnership Returns: Reviewing Form 1065, Schedule K-1, and Attachments to Avo...
July 9, 2024 CPE, EA Live Webinar
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 recent changes to the form and schedules, common M-1 adjustments, properly reporting liabilities, key elections, and new co... Read More

Correcting Capital Account Errors on Partnership Returns
A Comprehensive Guide to Corrections, Allocations, and True-Ups of Capital...
July 16, 2024 CPE, EA Live Webinar
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 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

Real Estate Professional Tax Status: Electing Aggregation, Meeting the Material Participat...
August 16, 2024 CPE, EA Live Webinar
This program is included with the Strafford CPE Pass. Click for more information.
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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

Carried Interest Regulations: Impact on Fund Managers, Tax Planning Strategies, Exceptions...
March 26, 2024 CPE, EA CPE On-Demand, Download
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This course will provide fund managers and their advisers with a practical guide to the challenges and planning opportunities found in the carried interest regulations. Read More

Schedule K-1 Disclosures for Pass-Through Entities: At-Risk, Basis, and Passive Activity S...
Sec. 163(j), QBI, 704(c), and Tax Basis Capital Reporting Requirements
February 22, 2024 CPE, EA CPE On-Demand, Download
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This webinar will discuss the latest IRS requirements for disclosing information to partners and shareholders on Schedule K-1. Our panel of tax experts will explain how to present attachments clearly and concisely for shareholders and partners of flow-through entities. They will provide examples and... Read More

Advanced Multistate Taxation of Partnerships, Individual Partners, and SALT PTE Elections
Business vs. Nonbusiness Income Characterization, Reconciling Conflicting S...
February 13, 2024 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

Preparing Form 6765 for the R&D Credit: IRS Challenges and Proposed Updates
January 16, 2024 CPE, EA CPE On-Demand, Download
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This webinar will update practitioners on the latest requirements for claiming the research and development (R&D) credit. Our notable panel of federal tax credit specialists will review recent updates to the Form 6765, Credit for Increasing Research Activities, proposed changes to the form, respondi... Read More

Basis Calculations for Partnerships and LLCs
Book-Ups, Step-Ups, At-Risk Amounts, Allocating Liabilities, and Tax-Basis...
October 31, 2023 CPE, EA CPE On-Demand, Download
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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 recourse and nonrecourse debt allocations, and the tax... Read More

IRC 751 Hot Assets: Calculating and Reporting Ordinary Income on Disposition of Partnershi...
October 24, 2023 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 their partnership interest. The panel will discuss identifying, calculating, and reporting ordinary income from hot assets in the sale of a partnersh... Read More

Section 754 Elections on Form 1065: Making Valid Elections, Seeking Relief for Missed or I...
Mastering the Mechanics of Election Statements, Schedules K-1, Obtaining Re...
October 2, 2023 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 mechanics of reporting a Section 754 election on a partnership's IRS Form 1065--"U.S. Return of Partnership Income." The panel will first discuss the significance, tax stakes, and mechanics... Read More

Capital Account Challenges for Partnerships: Tackling Calculations, Complex Operating Agre...
September 21, 2023 CPE, EA CPE On-Demand, Download
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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

Tax Issues in Real Estate Partnerships: Dealer vs. Investor Status, 163(j) Interest Limita...
August 2, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with a detailed and practical guide to navigating certain planning 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 real estate o... Read More

Outside Basis: Determining, Documenting, and Reconstructing for Partners, Members, and Sha...
July 25, 2023 CPE, EA CPE On-Demand, Download
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This webinar will walk tax practitioners through the process of calculating outside basis for partners, members, and shareholders of pass-through entities. Our panel of federal taxation experts will point out the differences between S corporation and partnership calculations, discuss IRS audit flags... Read More

Administrative Adjustment Requests (AARs): Typical Scenarios, Push-Out and Pull-In Electio...
July 19, 2023 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 walk tax practitioners through the reporting responsibilities for administrative adjustment requests (AARs) and explain when an AAR is required or should be considered. Our panel of partnership and procedure professionals will address the initial determination whether an AAR is req... Read More

Mastering Form 8582 Passive Activity Loss Reporting: An Advanced Program on Calculations,...
June 29, 2023 CPE, EA CPE On-Demand, Download
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This course will provide tax advisers with an advanced guide to calculating and allocating passive activity losses. The panel will go beyond the basics on the passive activity rules and will offer a comprehensive, practical guide to mastering the complexities of calculating passive activity losses f... Read More

Partnership Losses in Excess of Basis: Preparing for the IRS' New Audit Campaign
June 20, 2023 CPE, EA CPE On-Demand, Download
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This webinar will prepare pass-through advisers 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

Composite Returns and Nonresident Withholding for Pass-Through Entities: Navigating the Mu...
Determining Whether to File Composite Returns, Dealing With Withholding Req...
June 6, 2023 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 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 advisers to pass-through entities r... Read More

Sect. 704(c): Contributions to Partnerships and LLCs
Navigating Unsettled Issues, Complex Rules, and Allocation Method Elections
March 16, 2023 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 navigating the complex requirements of Section 704(c). The panel will go in depth to identify the contributed property subject to Section 704(c) and will discuss available elections to allocate gain and loss. Read More

Partnership Terminations: Sale or Abandonment of an Interest, Retirement or Death of Partn...
March 1, 2023 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 return preparers with increased familiarity with the issues involved in transfers of partnership interests, including exchanges; the retirement of a partner; gift, contribution, or abandonment of a partnership interest; and the death of a partner. Read More

Section 461(l) Excess Business Loss Limitations: What Are They and What to Do With Them
January 3, 2023 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This webinar will provide tax advisers with a practical exploration of the loss limitation rules of Section 461(l) which was added by the Tax Cuts and Jobs Act of 2017. Although it was suspended for tax years 2018-20 under the CARES Act it is back in place for the tax years 2021- 2028. The panel wil... Read More

Capital Accounts: 704(b) vs. GAAP vs. Tax Basis, Comparing and Contrasting Annual Allocati...
Meeting Tax-Basis Capital Reporting Requirements
September 28, 2022 CPE, EA Download
This program is included with the Strafford CPE Pass. Click for more information.
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This course will address calculating and maintaining partners' capital account balances under 704(b), GAAP, and tax basis reporting requirements. Our panel of partnership experts will explain the importance of each method, compare and contrast annual recording differences for each, and discuss how t... 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

Preparing Form 4797, Sales of Business Property: Minimizing Tax on Dispositions
Calculating Unrecaptured Section 1250 Gain, Section 1231 Lookback, Related...
June 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 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

Calculating Depreciation Recapture Under IRC 1245 and 1250: Minimizing Tax Through Transac...
May 25, 2022 CPE, EA CPE On-Demand, Download
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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

Section 704(c) Capital Account Book-Ups: Revaluation of Partnership Assets
Triggering Events for Revaluations, Effects of Revaluations on Allocations...
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

Preparing Form 3115 for Changes in Accounting Method: Reporting the Section 481(a) Adjustm...
November 16, 2021 CPE, EA Download
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This course will walk tax preparers through the preparation of Form 3115, Application for Change in Accounting Method, common scenarios that require its filing, and the corresponding recognition of the adjustment under Section 481(a). Read More

U.S. Partnerships With Foreign Partners: Navigating Withholding, Informational Reporting,...
Determining ECI, FDAP, FIRPTA Income Classifications, Treaty Benefits, Basi...
June 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 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

Pass-Through Entities and COD Income: Sheltering Solvent Entity Owners From Insolvent Enti...
Section 108 Relief, Qualified Real Property Indebtedness, Reducing Tax Attr...
November 11, 2020 CPE, EA Download
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This course will provide tax advisers and counsel with a review of insolvent pass-through entities and the options available to protect solvent owners from realizing taxable cancellation of debt (COD) income. The program will highlight how COD income is treated for various types of business entities... Read More

Reporting UBTI From Investments in Partnerships and S Corporations
Footnotes and Separate Disclosures, UDFI Exemptions
August 12, 2020 CPE, EA Download
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This course will provide a comprehensive and practical guide into the rules governing unrelated business income tax on unrelated business taxable income (UBTI) as applied to partnerships and S corporations. The panel will discuss the reporting requirements imposed on tax advisers serving pass-throug... Read More

Calculating IRC 199A Qualified Pass-Through Business Income Deduction
Determining QBI, Eligible Entities, Phase-Ins, Carry-Forwards, Wage and Cap...
June 29, 2020 CPE, EA Download
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This course will guide partnership tax advisers and compliance professionals in calculating the Section 199A Deduction of Qualified Business Income of Pass-Through Entities, which is central to the tax overhaul/reform legislation. The panel will detail activities eligible for the deduction, describe... Read More

Unitary Combined Reporting Rules for Multistate Partnerships: Reconciling Conflicting Stat...
State Requirements for Flow-Through of Apportionment Factors, Permissible A...
January 9, 2020 CPE, EA Download
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This course will provide partnership tax advisers with a thorough and practical guide to the unitary reporting rules for partnerships with income or operations in multiple states. The panel will discuss critical questions such as whether the character of pass-through income is determined at partner... Read More

Partnership Preferred Returns: Identifying Capital Shifts and Recharacterization Risks
December 12, 2019 CPE, EA Download
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This course will provide partnership advisers and tax professionals with a thorough guide to the allocation and reporting challenges of partnerships with preferred return provisions in their operating agreements. The panel will discuss the tax risks to individual partners with preferred returns, des... Read More

Remedies for Partnership Form 1065 Errors Resulting from Tax Reform and Centralized Audit...
Fixing Missed or Incorrect Elections, Superseding Returns, Change of Partne...
October 30, 2019 CPE, EA 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 a critical early look at available measures to correct errors on Form 1065 U.S. Return of Partnership Income arising from specific provisions of the 2017 tax reform law. The panel will focus on the recent IRS guidance allowing certain part... Read More

Mastering Partnership Minimum Gain Chargeback Provisions for the Tax Professional
Reporting Requirements, Allocations and Planning Opportunities for Non-Reco...
July 11, 2019 CPE, EA Download
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This course will give tax advisers and professionals an in-depth and practical guide to understanding the planning opportunities and compliance requirements that arise from "minimum gain chargeback" provisions in partnership agreements. The panelist will go into detail on the impact of chargeback pr... Read More

New 2018 Schedule K-1 Items for Partnership Returns: Meeting Complex Compliance Issues
Expanded Partnership Liability Share Reporting, Additional Basis Identifica...
June 26, 2019 CPE, EA Download
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This course will provide partnership advisers and compliance professionals with a practical guide to the challenges of preparing a Schedule K-1 beyond basic reporting of income and loss carried through from Form 1065, with a specific focus on new line items added as part of the 2017 tax reform law.... Read More

Section 461(l) Excess Business Loss Limitations for Non-Corporate Taxpayers
Excess Business Losses: What Are They and What to do With Them
May 15, 2019 CPE, EA 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 exploration of the loss limitation rules of Section 461(l) for non-corporate taxpayers passed in the 2017 tax reform bill. The panel will discuss what items are included or excluded in the business loss calculations, the effect of such a loss an... Read More

Series LLCs: Tax Planning and Wealth Transfer Opportunities
Segregating Asset Ownership and Business Lines, QBI Deduction, State Law Co...
April 24, 2019 CPE, EA Download
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This course will provide tax professionals and family office advisers with a practical guide to the tax, business operations, and wealth transfer planning opportunities of using series LLCs. The panel will provide an overview of series structures in various states, discuss the accelerating evolution... Read More

IRC 1446 Withholding Requirements for Foreign Partner's Effectively Connected Income: Form...
Special Rules for Real Estate Partnerships, Partner-Level Adjustments, Over...
February 20, 2019 CPE, EA Download
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This course will provide an in-depth practical guide to reporting partnership withholdings for non-U.S. partners on U.S. effectively-connected income (ECI) under IRC Sections 1445 and 1446. The webinar will go beyond the basics of the ECI rules to offer line-by-line guidance on calculating required... Read More

New Section 199A Qualified Business Income Regulations: Definitions, Thresholds, Exclusion...
Planning Opportunities and Anti-Abuse Provisions in the New Rules
October 18, 2018 CPE, EA Download
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This course will provide partnership tax advisers and compliance professionals with an in-depth guide to the Service's recent Section 199A Qualified Business Income (QBI) deduction regulations. The panel will offer particular focus on the aggregation rules, the definitions of specified services, ant... Read More

Tax Planning and Reporting for Partnership Equity Compensation Grants
Basis Adjustments, Avoiding Gain Recognition, Section 83 Elections and Defe...
May 30, 2018 CPE, EA Download
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This course will provide tax advisers to partnerships and LLCs with guidance on tax planning opportunities and reporting requirements involved in granting equity compensation as payment for services. The panel will detail the tax consequences of equity grants, available elections and required report... Read More

Reverse 704(c) Allocations: Partnership Revaluations, Triggering Events, and Recent IRS Gu...
January 10, 2018 CPE, EA Download
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This course will provide tax advisers with a practical guide and drill-down into the complexities of reverse allocations under Section 704(c). The panel will detail the specific circumstances and events under which a partnership may undertake a revaluation through reverse allocation and describe per... Read More

Short Year 1065 Returns for Terminated Partnerships: Avoiding Penalties For Failure to Rep...
IRC 708(b) Filing Requirements and Reporting Prior and Successor 754 Electi...
November 8, 2017 CPE, EA 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 completing "short year" Form 1065 Partnership Income Tax returns. The panel will discuss the rules governing short-year filings and will focus on technical terminations of existing partnerships that continue business activities as legal... Read More

Reporting Full and Partial Redemptions of Partnership and LLC Interests
IRC 754 Elections, Section 736(b) Payments, Character and Timing of Gain, I...
September 19, 2017 CPE, EA 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 specific and practical guidance to navigating the tax rules that apply to the redemption of LLC or partnership interests. The panel will discuss both partial and complete redemptions, outline available elections, and identify co... Read More

Form 8865 Reporting of Foreign Partnership Income and Navigating Rules for Allocable Share...
August 3, 2017 CPE, EA 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 return preparers with insights on handling complex challenges when 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 s... Read More

Hedge Fund Partnership Form 1065 Returns: Identifying Fund Structures and Preparing Tax Fi...
Navigating Mark-to-Market Rules, Straddles, and Fund Manager Income Reporti...
June 6, 2017 CPE, EA 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 introduction to the complexities of preparing a Form 1065 return for a hedge fund or private equity fund partnership. The panel will offer guidance on income classification rules, mark-to-market elections, and preparation of key schedules includ... Read More

Tax Treatment of Compensation to Service Provider Partners: Navigating New IRS Prohibition...
Reporting Payments to and Benefit Plans for Service Provider Partners, Stru...
May 9, 2017 CPE, EA Download
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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 the recent IRS regulations prohibiting a partnership from treating a partner who owns a single-member LLC as an employee. The panel will discuss the rules within the broader framework of structuring and reporting compensation for partner/employees. The program will review st... Read More

Interpreting Partnership Agreements and Reporting Terms on Form 1065
Identifying Ambiguous or Contradictory Provisions, Recognizing Opportunitie...
February 21, 2017 CPE, EA 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 comprehensive guide to navigating the complexities of interpreting partnership operating agreements and applying key provisions to the Form 1065 return and accompanying schedules. The panel will offer practical suggestions for... Read More

Partnership Terminations: Mastering Section 708
Filing Short Year Returns, Revisiting Elections, Amortization Opportunities...
January 25, 2017 CPE, EA 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 comprehensive and practical guide to partnership terminations. The panel will discuss identifying termination events, election strategies, short-year reporting, and partner-specific considerations in reporting partnership terminations. Read More

Mastering Form 8582 Passive Activity Loss Reporting: An Advanced Program on Calculations,...
January 11, 2017 CPE, EA 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 an advanced guide to calculating and allocating passive activity losses. The panel will go beyond the basics on the passive activity rules and will offer a comprehensive, practical guide to mastering the complexities of calculating passive activity losses f... Read More

Mastering Section 263A UNICAP Reporting for Partnerships and S Corporations: Getting K-1 D...
Navigating Requirements for Tiered Partnerships, Footnote Disclosures and I...
September 8, 2016 CPE, EA 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 reporting requirements and traps to avoid in calculating and allocating capitalized costs under the the uniform capitalization (UNICAP) rules of IRC Sect. 263A on partnership returns. The panel will focus particularly... Read More