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CPE Self-Study
Hottest Tax Topics for 2019
NASBA FIELD OF STUDY
Taxes
LEVEL
Intermediate
CPE CREDITS
Text: 9.5
Highlights hot tax topics and provides you with the latest tax saving strategies so you can better advise your clients.

CPE On-Demand
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Product details

Add value to your services.

Key Topics

  • Tax Cuts and Jobs Act
  • Section 199A qualified business deduction
  • Net Operating Losses
  • Hobby vs. Trade or Business
  • Education credits and deductions
  • Accounting methods under TCJA
  • Choice of entity post TCJA
  • International provisions
  • Qualified research credits
  • Section 6695 penalties and due diligence

Learning Objectives

  • Calculate the section 199A qualified business income deduction.
  • Recognize the consequences of the US Supreme Court decision involving South Dakota vs. Wayfair.
  • Select the most advantageous education tax benefit for an individual taxpayer.
  • Choose the most effective strategy for depreciation of business tangible property.
  • Compute the excess business loss of a noncorporate taxpayer.
  • Recognize the factors differentiating a hobby from a for-profit business and the tax treatment of hobby expenses.
  • Choose the correct tax treatment for fringe benefits granted to partners and S corporation shareholders.
  • Evaluate the substantial tax savings available when combining the 21% corporate income tax rate with Section 1202 exclusion.
  • Identify important carryover items that can be adversely affected upon the death of a taxpayer.

In the wake of the biggest Internal Revenue Code overhaul since 1986, businesses and clients have many questions, such as:

  • How does this affect me?
  • Am I at risk?
  • Will I pay higher taxes?
  • What strategies should be employed under the new taxing regime?

Featuring the hottest topics coming out of tax reform, this CPE Self Study course will arm you with the latest tax planning strategies to better serve your clients. Your knowledge of these topics, as well as continuing legislative guidance, will bring added value to your services.

Table of contents
Ratings and reviews
Author(s)

Margaret F. Suralik, CPA/ABV, ASA

Sheboygan, Wisconsin

Margaret Suralik is a CPA with over 30 years experience working with business and individual clients. She has served as an officer and board member for nonprofit organizations and professional associations. In additional to her professional experience, Margaret has taught undergraduate and graduate level courses in accounting and finance at Marquette University and the London School of Economics.

Margaret holds a B.S. in Accounting from Rutgers University, a MSc in Accounting & Finance from the London School of Economics and a MS in Taxation from Seton Hall University.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$209.00
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Estimated total:
$209.00
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CREDIT INFO
CPE credits
Text
: 9.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Basic understanding of individual and business taxation
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
HOT
GROUP PRICING
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