Clone of S Corporation Shareholder Basis

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 19, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

Audit this course (no cost and no credit)

The IRS Large Business and International Division presented this seminar at the 2018 IRS Nationwide Tax Forum.

This session discusses the new stock and debt basis worksheet included in the 2017 Shareholder’s Instructions for Schedule K-1 (Form 1120S) and when it is required to be attached to the shareholder’s federal income tax return.  In addition, it will discuss how to estimate a shareholder’s beginning basis when historical records are not available to re-compute basis.

Clone of Highlights of Tax Changes from a Tax Forms Perspective

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax Law Update (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 18, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

Audit this course (no cost and no credit)

The IRS Wage and Investment Division presented this seminar at the 2018 IRS Nationwide Tax Forum.

This seminar will discuss the major tax changes for tax year 2018, including how they affect tax forms and publications

Clone of Get Ready for the Tax Cuts and Jobs Act New Due Diligence Requirements

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 18, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

Audit this course (no cost and no credit)

The IRS Wage and Investment Division presented this seminar at the 2018 IRS Nationwide Tax Forum.

This session will discuss new head-of-household requirements, the expansion of due diligence to returns claiming head-of-household filing status, changes to child tax credit, including the increase of the credit amount and the Social Security number requirement, and the repeal of personal and dependent exemptions.

Clone of Enhancing the Tax Pro Experience: Navigating the IRS with Communications and Liaison

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 17, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

Audit this course (no cost and no credit)

The IRS Communication and Liaison Division presented this seminar at the 2018 IRS Nationwide Tax Forum.
Working with tax professionals is key for the IRS in facing and overcoming tax administrative challenges and improving IRS policies, practices and procedures. During this discussion, you’ll learn about IRS’ Communications and Liaison office, who we are, what we do and why it matters to you, your practice and your clients. Attend this session to discover the resources and tools you need to enhance your engagement efforts.

Clone of Collection Issues

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 19, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

Audit this course (no cost and no credit)

The IRS Small Business Self Employed Division presented this seminar at the 2018 IRS Nationwide Tax Forum.

This seminar looks at collection issues for the taxpayer who has a business (e.g., Trust Fund Recovery Penalty, federal tax deposits, employment taxes). This session will also provide an overview on liens and address issues such as: when the lien arises, filing of the notice of federal tax lien, lien subordination, lien discharge, lien release and lien withdrawal.

Clone of Choosing the Right Retirement Plan

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 19, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

Audit this course (no cost and no credit)

The IRS Tax Exempt Government Entities Division presented this seminar at the 2018 IRS Nationwide Tax Forum.

Learn how to match the right plan with the right employer and why that’s important. This presentation will discuss the features and benefits offered in each type of plan, including:
• which employers are eligible to adopt each type of plan;
• which employees must be included;
• contribution and deduction limits;
• who contributes and when are contributions due to the plan;
• filing requirements; and
• pros and cons, plus common mistakes for each type of plan.

Clone of Circular 230: Diligence in Tax Practice

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Ethics (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG. WWW.LEARNINGMARKET.ORG

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 17, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

Audit this course (no cost and no credit)

The IRS Office of Professional Responsibility Division presented this seminar at the 2018 IRS Nationwide Tax Forum.

An overview of Treasury Circular 230 diligence rules, reliance on information provided by clients and others, and potential pitfalls.

Clone of Automated Underreporter

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG. .

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 19, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

Audit this course (no cost and no credit)

The IRS Small Business Self Employed Division presented this seminar at the 2018 IRS Nationwide Tax Forum.

This presentation will provide an overview of the Automated Underreporter (AUR) process and the revised AUR notices CP2000 and CP3219-A. It will also include a discussion on how to avoid receiving a notice and the steps to take if your client receives a notice. 

Working with Collection - Balance Due Options

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 17, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

The IRS Small Business Self Employed Division presented this seminar at the 2018 IRS Nationwide Tax Forum.

This seminar will examine issues such as: when will the IRS consider an offer-in-compromise (OIC); an installment agreement; currently not collectible; alternatives to a federal tax lien; and potential consequences when taxpayers do not work with the agency. The session will focus on individuals versus businesses and include a discussion of how they can help the IRS secure accurate financial statements to facilitate resolution. It will also cover the OIC program and process, who is a potential candidate, what to expect and tips for submitting on OIC.

By the end of this presentation, you will be able to:

• Determine the available options for resolving tax debt
• Identify when collection actions when tax debt is not addressed
• Differentiate between the various payment methods
• Identify various collection information statements
• List and Identify facts about Currently Not Collectable Status

No prerequisites or advanced preparation are required for this seminar.

What is your Authority for That?

$0.00

Target Audience:  CPAs, EAs, Annual Filing Season Program Participants
Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM (AFSP) PARTICIPANTS. Others, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT. 

Note: the credit received from this seminar qualifies as continuing education that is required to obtain the voluntary AFSP – record of completion. however, this website does not offer the AFSP annual federal tax refresher (AFTR) course.

IRS COMMUNICATIONS AND LIAISON IS REGISTERED WITH THE NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA) AS A SPONSOR OF CONTINUING PROFESSIONAL EDUCATION ON THE NATIONAL REGISTRY OF CPE SPONSORS. STATE BOARDS OF ACCOUNTANCY HAVE FINAL AUTHORITY ON THE ACCEPTANCE OF INDIVIDUAL COURSES FOR CPE CREDIT. COMPLAINTS REGARDING REGISTERED SPONSORS MAY BE SUBMITTED TO THE NATIONAL REGISTRY OF CPE SPONSORS THROUGH ITS WEBSITE: WWW.LEARNINGMARKET.ORG

DISCLAIMER: THIS SEMINAR WAS FILMED AT NATIONAL HARBOR, MARYLAND, ON JULY 17, 2018, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

The IRS Office of Professional Responsibility Division presented this seminar at the 2018 IRS Nationwide Tax Forum.

An exploration of the rules in Treasury Circular 230 and the Internal Revenue Code regarding authority for positions taken on a tax return.

By the end of this presentation, you will be able to:

• Determine the meaning of “authority” and why it matters
• Identify examples of substantial authority on the Accuracy Related Penalty on underpayments
• Differentiate between an understatement and a substantial understatement
• Identify aspects of the Substantial Authority Standard
• List and Identify making adequate disclosure

No prerequisites or advanced preparation are required for this seminar.

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