Farm Rentals
Explore the tax implications of farm rentals, focusing on the rules governing income and expense reporting for landowners and tenants. Participants will gain an understanding of the differences between cash rent and crop share agreements and their impact on taxable income. The course also covers special provisions related to self-employment tax, passive activity rules, and […]
Quarterly Tax Update 2025: Part 2
Provides a detailed quarterly tax update, covering key legislative changes, IRS guidance, and court rulings as of August 2025. Two-thirds of tax season is over, so join us for updates and other changes that will impact the rest of 2025, ensuring you stay ahead of critical developments. Participants will gain practical insights into new tax […]
Residential Complications
Examine tax issues related to residential complications, including scenarios involving dual-use properties, home office deductions, and rental property considerations. Participants will learn to navigate the tax implications of mixed-use properties, address challenges related to depreciation, and handle capital gains exclusions on the sale of a primary residence. The course also explores key compliance requirements and […]
Tax-exempt Organizations
A comprehensive overview of tax-exempt organizations, focusing on the legal and tax frameworks governing their formation, operation, and compliance. Participants will explore the requirements for obtaining and maintaining tax-exempt status under Internal Revenue Code section 501(c)(3), including organizational structures, permissible activities, and limitations on political involvement. Additionally, the course will cover annual filing obligations, such […]
IRS issued “B” and “C” Notices – What you need to know & How to fix
IRS issues the “B” and “C” Notices in the fall of the year. Learn the reasons behind the notices and how you can assist your client in navigating how to prevent the notice and problems associated with backup withholding.
Impact on Expiring Tax Provisions – TCJA
What impact will the TCJA sunset have on your client base. We will review the numerous provisions that will expire or in the case of legislation any extension.
Ethics Part 1
Circular 230 has been updated and we will discuss Disclosure in general and § 7216 that may be confusing. What ethical actions are required under this code section as well as Best Practices under § 10.33 of Circular 230.
Ethics Part 2
IRS and Treasury has issued proposed changes to Circular 230. [REG-116610-20] Join us to review the changes to the § 10.0 – 10.9. This includes changes made to continuing education, representation and practice before IRS as well as keeping your license current.
There is a Form for That – Explore IRS Forms You May Not Know Exist
Introduction to new IRS Forms like Form 172 NOL, Form 7217 – Partner’s Report of Property Distributed by a Partnership, and Form 1099 -DA and New Form 1040 Sch 1 and many others.
Estates & Trusts
A comprehensive overview of the tax rules and reporting requirements for estates and trusts, emphasizing the preparation of Form 1041. Participants will learn to identify income sources, allocate deductions, and determine distributable net income (DNI) for beneficiaries. The course also covers key tax planning strategies, compliance with fiduciary responsibilities, and the interplay between estate and […]
