Recent Developments in Estate and Gift Tax

$0.00

DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: FEBRUARY 2016

The IRS Small Business/Self-Employed operating division presented this seminar at the 2014 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

This seminar will highlight recent developments in the post-2012 American Taxpayer Relief Act world including changes to Form 709 - U.S. Gift (and Generation -Skipping Transfer) Tax Return and Form 706 - U.S. Estate (and Generation-Skipping ) Tax Return, change in the exclusion amount in 2014, portability, and the effect of DOMA being declared unconstitutional.

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Passive Activity Loss Rules for Flow-Through Entities

$49.00

Target Audience:  CPAs, EAs

Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

Seminar Level: Beginner


 

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS RETURN PREPARER OFFICE ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM PARTICIPANTS. IF YOU ARE NOT AN ENROLLED AGENT OR AN ANNUAL FILING SEASON PROGRAM PARTICIPANT, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.

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 IN san diego, california, ON JULY 17, 2014, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

The Small Business/Self-Employed operating division delivered this seminar at the 2014 IRS Nationwide Tax Forum.

This presentation includes a detailed discussion on the proper tax treatment of K-1’s flowing from a 1065, 1120S, or 1041, including: definition of each activity under IRC 469; material participation requirements; economic grouping rules under 1.469-4; implication of IRC 1411 (3.8% surtax under ACA); reporting and disclosure by the entity required on the K-1 to identify and track each activity; and proper activity-based reporting on the Form 1040. The session does not include a discussion of basis or at-risk. 

By the end of this presentation you will be able to:
  • Identify the regulation that limits regrouping of activities in subsequent years
  • Differentiate between the seven material participation tests
  • Recall the limitations of partners and shareholders under IRC section 469
  • Recognize why activities need to be separated on the Schedule K-1

No prerequisites or advanced preparation are required for this seminar.

Major Changes to Improve the ITIN W-7 Process to Secure an ITIN

$0.00

DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: FEBRUARY 2016

The IRS Wage and Investment operating division presented this seminar at the 2014 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

This session focuses on the major changes to the ITIN program developed to strengthen and protect the integrity of the application and the refund process.

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Let EITC Due Dilligence Work for You

$0.00

DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: FEBRUARY 2016

The IRS Wage and Investment operating division presented this seminar at the 2014 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

Save yourself money and time, and avoid audits and needless preparer penalties. Learn what is required to know the law, ask the right questions, get all the facts, and document the answers to get EITC due diligence right.

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Key Circular 230 Provisions: What Every Tax Return Preparer Needs to Know

$49.00

DISCLAIMER

archived Seminars are for review purposes only.

The Seminar Content is no longer current and does not qualify for any continuing Education credit.

Archive Date: February 2017

The Office of Professional Responsibility (OPR) delivered this seminar at the 2014 IRS Nationwide Tax Forum.

This session will focus on the current key provisions governing the conduct of tax professionals when practicing before the IRS. These include the various due diligence obligations for preparing, signing and advising with respect to tax return positions; identifying and resolving conflicts of interest encountered in tax practice; unconscionable fees; and the prohibition on being paid from a taxpayer's refund. The session will explain each of the key provisions and provide examples of acceptable and unacceptable conduct. Some understanding of Circular 230 or attending "An Overview of Tax Practice Ethical Rules and the Office of Professional Responsibility (OPR)" seminar first will enhance understanding in this session.

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Individual Shared Responsibility Provision - What You Need To Know

$0.00

DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: FEBRUARY 2016

The IRS Affordable Care Act office presented this seminar at the 2014 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

Starting in 2014, each individual must have minimum essential health coverage, also known as minimum essential coverage (MEC) for each month, qualify for an exemption, or make a payment when filing his or her federal income tax return. Learn who is affected, what MEC is, what exemptions are available, the basics of how payments are calculated, and how to report coverage or exemptions or make payments on your 2014 tax return.

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Highlights of 2014 Income Tax Changes

$49.00

DISCLAIMER

archived Seminars are for review purposes only.

The Seminar Content is no longer current and does not qualify for any continuing Education credit.

Archive Date: February 2017

 The Wage and Investment operating division delivered this seminar at the 2014 IRS Nationwide Tax Forum.

In this seminar, you’ll learn about the major tax law changes for 2014, including how they will affect tax forms and publications.

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Extra! Extra! Hear the Latest Retirement News and Hot Topics

$49.00

DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: FEBRUARY 2016

The IRS Tax Exempt and Government Entities' Employee Plans division presented this seminar at the 2014 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

Give us 50 minutes and we'll give you the world of retirement news to keep your plan in compliance. The session will focus on the following topics: My Retirement Account (myRA) - is it the newest retirement plan or just your favorite aunt; IRA tax-free rollovers - if one isn't enough, are two allowed; invalid Social Security numbers may lead to problems in your retirement plan; 5500-EZ - tips on how to avoid being a "non-filer"; and an example on how to calculate and deduct retirement plan contributions for your self-employed clients.

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Appeals Independence (Part 2): What Recent Policy Changes Mean for Collection-Sourced Cases

$49.00

Target Audience:  CPAs, EAs

Field of Study: Taxation (NASBA); Federal Tax/Tax Related Matters (IRS)

Seminar Level: Beginner

 


 

IMPORTANT INFORMATION REGARDING CONTINUING EDUCATION CREDIT: THE IRS RETURN PREPARER OFFICE ACCEPTS THIS SEMINAR FOR ONE (1) CONTINUING EDUCATION CREDIT FOR ENROLLED AGENTS (EA) AND ANNUAL FILING SEASON PROGRAM PARTICIPANTS. IF YOU ARE NOT AN ENROLLED AGENT OR AN ANNUAL FILING SEASON PROGRAM PARTICIPANT, PLEASE CONSULT WITH YOUR RESPECTIVE STATE LICENSING AGENCY REGARDING ACCEPTABILITY OF THIS CREDIT.

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 IN san diego, california, ON JULY 16, 2014, AND THE INFORMATION WAS CORRECT AT THE TIME OF RECORDING.

The IRS Appeals organization delivered this seminar at the 2014 IRS Nationwide Tax Forum.

Part two of Appeals Independence presentation continues the discussion of the various policy changes resulting from Appeals Judicial Approach and Culture (AJAC) project that were implemented in 2013, as well as additional policy changes being implemented in 2014.  These changes strengthen Appeals’ policy regarding independence from the IRS’ Compliance functions, as well as ensure true appeal rights for taxpayers.   This session will discuss what these changes mean for taxpayers and their representatives in role-playing scenarios covering collection work streams.

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

  • Compute the balance due in the role-play scenario
  • Identify the mission of Appeals
  • Differentiate between the revised CDP and OIC procedures as a result of the AJAC project
  • Recall the final outcome of the role-play scenario
  •  

No prerequisites or advanced preparation are required for this seminar.

Appeals Independence (Part 1): What Recent Policy Changes Mean for Examination-Sourced Cases

$49.00

DISCLAIMER

archived Seminars are for review purposes only.

The Seminar Content is no longer current and does not qualify for any continuing Education credit.

Archive Date: February 2017

The IRS Appeals organization delivered this seminar at the 2014 IRS Nationwide Tax Forum.

Appeals has engaged in a number of efforts over recent years to reinforce our mission to resolve tax disputes independently and impartially. Several policy changes resulting from Appeals’ Judicial Approach and Culture (AJAC) project were implemented in 2013. Additional policy changes, including those related to the treatment of new information, are being implemented in 2014. These changes strengthen Appeals’ policy regarding independence from the IRS’ Compliance functions, as well as ensure true appeal rights for taxpayers. This session will discuss what these changes mean for taxpayers and their representatives with role-playing scenarios covering examination work streams.

To view this archived seminar, click below

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