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CPE Self-Study
Intermediate Individual Taxation - Tax Staff Essentials
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NASBA FIELD OF STUDY
Taxes
LEVEL
Intermediate
CPE CREDITS
Online: 14.5
Provides a wealth of tax-planning tips and strategies and addresses key tax return issues to arm you with the latest guidance to better serve your clients.

Tax Section Members Receive an Additional $20 off the Member Price!

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Find out more information on the Tax Section.

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Product details

Who Will Benefit?

  • CPAs working with clients or employers requiring up-to-date expertise in individual income taxation for the current tax season.

Key Topics

  • SFringe benefits
  • Retirement plan distributions
  • Hobby losses
  • Home offices
  • Depreciation and amortization
  • Tax credits
  • Gains and losses on property transactions
  • The qualified business income deduction under Section 199A

Learning Objectives

  • Recognize compensation issues and nontaxable employee fringe benefits
  • Identify the specific rules that apply under the "passive activity" rules
  • Identify and calculate the business deduction for home office expenses and deduction limitations on vacation homes and other ordinary business expenses
  • Identify the rules for depreciation and amortization deductions
  • Differentiate between capital and ordinary income treatment on property transactions
  • Identify tax consequences for self-employed retirement plans and IRAs
  • Gather the information required to include the claim for a tax credit on an individual income tax return
  • Calculate the qualified business income deduction

Save when you buy the complete Tax Staff Essentials, Level 2 online bundle.

Many individual taxpayers were unprepared for the changes caused by The Tax Cuts and Jobs Act of 2017.

Gather a wealth of tax-planning tips and strategies, and learn about key tax return issues, so you have the latest guidance to better serve your clients.

Explore in-depth the qualified business income deduction (Section 199A), the SECURE act, the latest tax legislation, tax court decisions, and IRS guidance on the hottest tax topics affecting individual taxpayers.

Ratings and reviews
Author(s)

Wendy E. Kravit, CPA

Wendy Kravit, CPA, MBA started her career working for the Internal Revenue Service as a Revenue Agent. After spending a few years with the government, she left the Service and joined the faculty of Northern Illinois University where she taught federal taxation in both the undergraduate and graduate programs. She also operated a sole proprietorship in Northern Illinois where she specialized in tax and representation before the IRS. She sold her practice in Illinois and moved to Maryland in 2004 where she continues to teach and consult.

Ms. Kravit had been an active member of the Illinois CPA Society where she served on the Tax Executive Committee for many years. She was a steady member of the task force and occasionally the Chairman for the Annual Illinois CPA Society Federal Tax Conference. She has reviewed textbooks for publishers and she has written tax articles for various publications including the Tax Advisor.

Currently, Ms. Kravit is a former member of the AICPA's IRS Practice and Procedures Committee. Wendy is author of several continuing education tax courses for the AICPA.

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:
$235.00
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Estimated total:
$235.00
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CREDIT INFO
CPE credits
Online
: 14.5
NASBA Field of Study
Taxes
Level
Intermediate
Prerequisites
Knowledge of individual income taxation and Form 1040 preparation
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
TSE.IIT
GROUP PRICING
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