Tax Webinars that Don’t Stink.



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Tax Legislation Webinars


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QBI Deduction, Penalty Abatement & Much More

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Webinar Schedule


Program Title Delivery Method CPE credits Date Time (ET) Course Number Field(s) of Study Level Presenter Register
New Form W-4 Group Internet Based 2 1/14/2020 2:00-4:00pm YH1DR-T-00130-20-O Taxes Basic Kristy Maitre Register Now
2020 Filing Season Prep Group Internet Based 1 1/15/2020 2:00-3:00pm YH1DR-T-00131-20-O Taxes Basic Kristy Maitre Register Now


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2019 Tax Webinar Details

2019 Fall Topical Update: Can’t make it to our live in-person seminars? We are live-streaming our Fall seminar on 10/1/19 for an 8 hour event.  You will receive a 250+ page electronic textbook for the session. Topics include: 2019 Tax Legislation–Overview, Safe Harbor Election & Rentals, Centralized Partnership Audit Regime, §754 Election, Ethics and the Tax Client, IRS Procedures, Insolvency & Cancellation of Debt, Penalty Abatement, Statute of Limitations, & Marijuana: CBD Oil. CPE Credit/CE Hours: 8 including (Federal Tax Law Update: 4, Federal Tax Law & Regs: 3 & Ethics: 1)

2019 Year-End Income Tax Update: Can’t make it to our live in-person seminars? We are live-streaming our Year-End seminar on 12/10/19 for an 8 hour event.  You will receive a 250+ page electronic textbook for the session. Topics include: 2019 Income Tax Legislation, Updates on 199A changes, Divorce/Alimony/Child Support, ABI Update- Excess Business Losses and Carryover of Unused QBI losses, Ethics – The Tax Professional’s Disciplinary Standards, HRAs & Retirement Plans, Life Insurance Taxation Issues, Correcting Depreciation, Meals & Entertainment, & Entity Choices under the TCJA. CPE Credit/CE Hours: 8 including (Federal Tax Law Update: 4, Federal Tax Law & Regs: 3 & Ethics: 1)

“Do the Right Thing” Part 1: Ethics for the Tax Professional: Today, every tax professional faces rapidly expanding ethical responsibilities as courts and governmental agencies challenge the nature of traditional client relationships. With special emphasis on the disciplinary standards, we’ll look at how professional associations and licensing boards are modifying professional standards and how those changes impact tax preparation and tax planning. We’ll examine recent IRS and Congressional proposals to direct the tax professional’s focus toward client compliance and how these proposals are likely to impact tax avoidance planning. CPE Credit: 1

“Do the Right Thing” Part 2: Ethics Due Diligence Responsibilities: In part 2 of this series, we will review §10.22 Due Diligence requirements under Circular 230, define due diligence responsibilities and the benefits, identify tips for meeting due diligence, and most importantly, the consequences of not meeting due diligence. CPE Credit: 1

“Do the Right Thing” Part 3: Ethics The Disciplinary Proceedings: In part 3 of this series, – learn about the process and your rights as a tax professional if you are under investigation by the Office of Professional Responsibility (OPR) CPE Credit: 1

“Do the Right Thing” Part 4: Ethics Hot Button Issues of the OPR: In part 2 of this series, we will review §10.22 Due Diligence requirements under Circular 230, define due diligence responsibilities and the benefits, identify tips for meeting due diligence, and most importantly, the consequences of not meeting due diligence. CPE Credit: 1

“Electric Avenue” Electronic Filing Identification Number (EFIN), E-Services, PTINs and More: Join us for information on how to keep your EFIN current, navigating e-services and renewal of IP PTINs. Did you know IRS can “lock” you EFIN in the middle of filing season making you unable to e-file.  It’s important to keep that information current, addresses, key officials, etc. E-services is the electronic way of doing business with the IRS. Get answers sooner, get transcripts when needed. What estimates have been paid? With a filed Power of Attorney, you can use e-services to get the above information and save a call to IRS and save time. Other online applications will also be reviewed. CPE Credit/CE Hour: 1

“Reunited and It Feels So Good” Reconstruction of Records for Tax Compliance & Non-Filer Issues: This course will focus on working with clients who are non-filers or are challenged in the record keeping arena. Learn tips on how to reconstruct records from the source information available, or IRS sources.  Some areas where reconstruction of records is important include: state or federal tax audits, tax return preparation, civil or criminal investigations, including supporting claims of embezzlement, theft, elder financial abuse, insurance fraud, contract disputes, and misappropriation of assets, divorce–supporting or refuting claims that accounts and financial data have been altered or income and assets have been hidden, spousal and child support income calculations.  Our discussion will center on tax related issues. CPE Credit/CE Hour: 2

QBI: Determination of the UBIA of Qualified Property: What is Qualified Property?  The importance of current depreciation schedules and how and when the limitation of 2.5% of Qualified Property applies. CPE Credit/CE Hour: 1

QBI: Definition of a SSTBIdentifying when you have a Specified Service Trade or Business (SSTB) and how the QBI calculation and deduction applies. CPE Credit/CE Hour: 1

QBI: W-2 wages for purposes of QBI: Review of the three methods available to calculation W-2 wages for QBI purposes. CPE Credit/CE Hour: 1

QBI: Basic Calculation – Under the Thresholds – and Examples: The Basic QBI calculation, it was probably done by your software, but wouldn’t like to know how to calculate it for your clients for tax planning in 2019 and the future. CPE Credit/CE Hour: 1

QBI: Phase in Calculation and Examples: When your client is within the phase-in amounts, a special calculation needs to be done concerning wages and property. Join us as we put together the puzzle of QBI and the phase-in limitation issue. CPE Credit/CE Hour: 1

QBI: The Coop Calculation with ExamplesYou have a farming client, learn how the QBI calculation is impacted by the special “grain glitch” limitation. We are awaiting regulations which we hope will shed addition light on this issue. CPE Credit/CE Hour: 1

QBI: Special Rules – De Minimus, Reputation & Skill, 481 Adj and NOLSome lessor discusses issues of QBI will be reviewed which may impact your client if you are unaware of these special provisions.  Another piece of the QBI puzzle will be addressed. CPE Credit/CE Hour: 1

Schedule C – Select Expenses and Recordkeeping: Join us as we review select expenses of the Schedule C small business.  The discussion will include, new law as it relates to meals and entertainment and an overview of ordinary and necessary expenses that small businesses generally incur. CPE Credit/CE Hour: 1

Schedule C – Expenses and Audit Issues – Common Audited Issues: Additional Schedule C expenses and highly audited issues.  When sampling may be a good idea and what to do when IRS is auditing not only expenses but income using the bank deposit method. CPE Credit/CE Hour: 1

Schedule F – Farm Income and Schedule F: You have a farm client, income comes for various avenues. A general overview of the kind of income the farm may generate and how to place the income on the Schedule F. IRS matched certain lines, so it is important that we place income in the appropriate area. The discussion will be limited to income and some of the options farmers have to defer income. CPE Credit/CE Hour: 1

199A Trade or Business. Rentals and Choice of Entity under TCJA:  This webinar will present what is a Trade or Business under 199A. Are Rental properties a Trade or Business under 199A? We will discuss substantial authority and court cases to assist you in determining what is a Trade or Business. Finally, we will discuss a comparison of entities under the TCJA. CPE Credit/CE Hour: 1

Tax Boot Camp Sessions: Filing Requirements It all starts with whether or not a person needs to file a tax return, but, also when to file. When a person should file even though they do not need to file, there is a difference and finally common misconception about filing a tax return. CPE Credit/CE Hour: 1

Tax Boot Camp Sessions: Filing Status If you get this wrong, the whole tax return is wrong. This is also a difficult issue when it comes to determining the correct filing status based on family dynamics, we often face during tax season. Journey we us as we explore the various filing status and clarify which is the right status through examples. CPE Credit/CE Hour: 2

Tax Boot Camp Sessions: Dependents Dependents can be difficult, though the personal exemption has been suspended through 2025, there are other benefits a dependent is eligible for, so determining whether an individual qualified as a dependent can have a great impact on the tax return.   Starting with the basic we will cover the rules and then delve into some of the more complex relationships you may run into in your practice. CPE Credit/CE Hour: 2

Tax Boot Camp Sessions: Earned Income Tax Credit Due diligence is important here as we review the rules for the Earned Income Tax Credit and our due diligence responsibilities. CPE Credit/CE Hour: 2

Tax Boot Camp Sessions: Child Tax Credit & Additional Child Tax Credit Once again, we have heightened due diligence rules that we must cover as well as determining if our client qualifies for either of these two credits plus the new Dependent Credit enacted with the Tax Cuts and Jobs Act of 2017. Join us as we review both credits and the forms required to be filed. CPE Credit/CE Hour: 2

Tax Boot Camp Sessions: American Opportunity Tax Credit and Lifetime Learning Credit  Monitoring the American Opportunity Tax Credit can be a challenge, as it is limited to 4 years.  And the Lifetime Learning Credit is an option once the AOTC is exhausted. What qualifies, what recordkeeping is needed, Form 1098-T and other issues will be discussed. CPE Credit/CE Hour: 1

Tax Boot Camp Sessions: Navigating the Tax Forms We have the basics, now a review of the forms and how everything flows is necessary to show a correct and complete return. Forms covered will relate directly to the topics covered during the Tax Boot Camp. CPE Credit/CE Hour: 1

Tax Reform Legislation Part 1: Business: How will business owners be affected by the new tax plan? Will business taxes and personal tax rates increase or decrease for your clients? What happens to their deductions? We will discuss Pass-through income tax rates, tax deductions, stock options, and other factors that will affect your clients tax planning process. CPE Credit/CE Hour: 1

Tax Reform Legislation Part 2: Individuals: The Tax Cuts and Jobs Act make sweeping changes to individual income tax for 2018 and beyond. How will the new law impact your client base?  We will discuss Individual changes in the tax law and issues you will need to address with your clients in the current year when you meet to prepare the 2017 tax return. In addition, Reg. 137604-07 Definition of a Dependent will be covered, proposed procedural changes, released drafts for the 2018 tax year and available updates for the 2019 tax season. A great amount of territory will be covered to give you an up to the minute review and prepare you for the 2019 filing season. CPE Credit/CE Hour: 2

Tax Reform Legislation Part 3: Employers: How will the new law impact an employer? The Tax Cut and Jobs Act makes significant changes to employee benefits and their taxability.  In addition, certain tax benefits of employers were modified. Finally, with the changes in tax brackets and the many other individual changes, what does an employer need to be aware of to address questions from their employees? We will review the new Form W-4 and employer responsibilities, ACA penalty letters to employers, and changes to employer levy of wages. We will explore the question your client may ask, “Is it now better to be an independent contractor than an employee to take advantage of the 20% QBI deduction?” Join us as we review the changes and prepare your employers for 2018. As guidance is released the presentation will be updated. If you have clients with employees, this is a must attend event. CPE Credit/CE Hour: 2

“A Change is Gonna Come”  §199A The 20% QBI Deduction Part 1: The Tax Cuts and Jobs Act has made significant changes to tax accounting methods, especially for clients with average gross receipts of $25M or less.  This webinar will provide a last-minute review before filing season starts. Topics covered in Part 1 include: basic calculations and charts to assist in tax preparation, a definition of a specified service trade or business, the meaning of “reputation or skill” clause, and what qualifies business income. We will define terms you need to know, guide you on determining UBIA of Qualified Property and discuss W-2 Wages for the purposes of §199A. CPE Credit/CE Hour: 2

“A Change is Gonna Come”  §199A The 20% QBI Deduction Part 2: Expanding what we learned in Part 1, we will present like-kind exchanges and involuntary conversions related to QBID, other Nonrecognition Transactions, allocation of UBIA of Qualified Property by a Relevant Passthrough Entity (RPE),  special rules such as De minimis rule, Services or Property Provided to an SSTB and other issues related to QBI. CPE Credit/CE Hour: 2

“A Change is Gonna Come”  §199A The 20% QBI Deduction Part 3: Building on what we presented in Parts 1 & 2, this webinar will include several examples of appropriate applications of §199A  20% Qualified Business Income. We will work through many different examples to ensure you are prepared.   CPE Credit/CE Hour: 2

“A Change is Gonna Come”  §199A The 20% QBI Deduction Part 4: Final Regulations are here!  Join us for a comprehensive review of the final regulations. What are the key takeaways that you will need to implement?  CPE Credit/CE Hour: 1

“Welcome to the Matrix” Cybercrime: The Impact on Federal Taxes and Methods to Protect Your Office: Do you have a plan in place if your business suffers a data breach? What needs to be in your data breach plan? Learn some of the things you can do to protect your client’s personal identifiable information and your business data. Be prepared for a cyber disaster, it may only be a click away. CPE Credit/CE Hour: 1

“You Can’t Take It with You” Decedent and Final 1040: This course will present a definition of terms including income with regards to the decedent, filing dates, IRC § 454 regarding savings bonds, medical deductions, and separating income between the decedent and the estate. Why is it important to work with an attorney? What forms are required for certain income and expenses {1040, 1041, 706}. Who can file/sign the decedent return if no estate is open? What is the significance of IRC § 754 Step Up on decedent assets? What happens to the decedents capital losses? Join us for this important webinar on critical issues affecting the decedent. CPE Credit/CE Hour: 1

“Opportunity Knocks” Correcting Depreciation & Form 3115: IRS allows taxpayers to correct depreciation previously missed or deducted improperly. This webinar will give you an overview on Form 3315 and 1040X. When and How to File Form 3115 with examples. Also discussed will be IRC Section 481(a) adjustments, when and how to calculate and report. Finally, what’s new with Form 3115 and changes in accounting methods under TCJA. CPE Credit/CE Hour: 1

“The Proof is in the Pudding” IRS Penalty Abatement – Reasonable Cause & Removal of Penalties: This course presents numerous topics within the subject of Reasonable Cause.  We will demonstrate how to navigate a first-time Abatement Program, using Form 843, Rev Procedure 84-35 (Partnership Returns), Written & Oral Advice from the IRS, advice from a tax professional or attorney, ordinary business care, lost or destroyed records, code, regulations, Internal Revenue Manual, and case law to support your reasonable cause position. Come join us for this indispensable webinar to assist your clients in their time of need. CPE Credit/CE Hour: 1

“Are You Lonesome Tonight?”: Divorce and its Various Tax Implications: What happens when your clients divorce?  What is the relevance of the tax professional assisting clients through this difficult time? We will discuss filing status, name change, joint & separate responsibility & liability, dependents and associated tax credits, retirement plans, alimony, child support, property settlements, allocating estimated payments, NOLs, and Capital Loss carryovers. CPE Credit/CE Hour: 1

“Pinball Wizard” Hobby Loss: Can you distinguish between an Active Trade or Business and a Hobby? This is a subject that is gaining popularity in the tax community as we see an increase in litigation related to hobby loss. How might hobby loss rules apply to non-hobby activities and rental activity? What are some of the practical consequences? In addition, how has the hobby loss deduction for expenses changes for 2018 going forward? We will discuss the factors in establishing a profit motive and provide questions as well as a nine factor check list to use with clients. CPE Credit: 1

“Should I Stay or Should I Go?”: S Corporation vs. C Corporation & Reasonable Compensation: As a result of Tax Reform, many business owners are considering changing from an S Corp to a C Corp, or vice versa. Is this wise? What are the ramifications? What is reasonable compensation and how is it determined? What is the IRS position, the market approach, the most commonly used method favored by the courts, the income approach, and the cost approach – the least used method?  What are the forms of compensation and what type of benefits could be considered compensation? This issue is highly audited by the IRS and a review of that audit process will also be discussed.  Attendees should have basic knowledge of the S Corporation tax law. CPE Credit: 2

“Promises, Promises” Employee vs. Independent Contractor – Voluntary Classification Settlement Program (VCSP): Save your client some money and headaches if you have repeatedly counseled them on the issue of employee vs. independent contractor. The Voluntary Classification Settlement Program may be the right choice to get your client into compliance with treating their workers as employees. Learn about the process, how to qualify for the program and examples of tax savings your client will benefit from.  Be the hero for your client and show them the ins and outs of this IRS program, and gain a new client for payroll taxes. CPE Credit: 1

“Go on, Take the Money and Run” The Sale of Business Assets: Navigating Form 4797: Put the pieces of the puzzle together as we walk you through the ins and outs of Form 4797 and what property needs to be reported. The §1231, §1250 and §1245 confusion will be clarified. CPE Credit: 1

“You Can’t Always Get What You Want” Installment Agreements & Offer in Compromise: Installment agreements are simple and easier to implement than ever before. But, there are several things to consider concerning the type of agreement, how to qualify and more importantly keeping the agreement in force. How can you provide your client with a fresh start? We will discuss issues concerning Offer in Compromise – an overview on types of OIC, payment options, and how to calculate an amount that the IRS will agree to. What deductions are allowed? Join this discussion on implementing installment agreements that your client can adhere to and at the same time stay in compliance. CPE Credit: 1

“The Art of Deduction” Changes in Accounting Methods & Business Deductions Part 1:  We will examine the impact of making a tax accounting method change under the Tax Cuts and Jobs Act, the significant method changes that will impact many clients in 2018.  Also, the Act has modified the treatment of certain business deductions, including depreciation and §179 expensing election.  We’ll explore the cost recovery provisions under the Act, including bonus depreciation, changes to depreciation for the agricultural industry, treatment of qualified improvement property and changes in the like-kind exchange provisions. CPE Credit: 1

“The Art of Deduction” Changes in Accounting Methods & Business Deductions Part 2: This webinar will continue the discussion of tax accounting method changes and the procedures for making such method changes and the Form 3115.  We will also review other business deductions changes under the Tax Cuts and Jobs Act, including the NOL deduction, deduction for net business interest, entertainment expense deduction changes and excess business loss disallowance rules. CPE Credit: 1

“Runnin’ Down a Dream” Retirement Plans Part 1: Planning: The prospects of setting up the right type of retirement plan for clients can be intimidating.  However, as professionals, we need to be adequately versed in helping our clients set up effective retirement plans.  We will explore the various types of retirement plans and discuss their suitability under various client situations.  The learning objective will be to assist professionals in identifying a retirement plan solution that meet the multi-faceted goals of the Plan sponsor as well as the Plan participants. We will explore the tax and planning aspects of our private and public retirement plan systems and  discuss qualified plan arrangements, choosing the right small business plan, Regular IRAs (tax deferred) and Roth IRAs. CPE Credit: 1

“Leaving on a Jet Plane” Retirement Plans Part 2: Distributions:  Now that we have provided our participants with a financial “nest egg” designed to provided for adequate retirement security, how do we maximize the benefit through effective distribution strategies?  This webinar will explore the various types of retirement plan distributions, the income tax and potential tax consequences for early distributions and review the various rules for required minimum distributions (RMDs).  Also, we will present you with the important operational issues, including correction procedures and plan termination considerations. Join us for more details. CPE Credit: 1

*All webinars are approved for 1 CPE credit/CE Hour per hour. Program Level: Basic Pre-requisite: Basic comprehension of taxation, no advanced preparation required. * CFPs: Although Certified Financial Planners will receive 1 hour of CE credit for attending each of our 2018 webinars, none of the hours will qualify for CFP ethics credit.

Our Presenters

Larry Johnson, CPA

Larry, former tax manager in a “Top 100” CPA firm, currently provides professional services for a non-profit organization. His extensive experience includes tax preparation, tax planning, IRS representation, and estate planning for clients who range from the modest to the very wealthy and who have been involved in all sorts of businesses including manufacturing, farming, and services. Larry, who holds a Master of Science in Taxation, speaks regularly about taxes to a variety of audiences. His relaxed, “let’s talk about it” approach is perfect for presenting the tax topics and updates we cover at our Basics & Beyond, Inc. income tax seminars.

Kristy Maitre, EA

Currently a tax professional employed by a small firm in Iowa, Kristy brings her 27 years of IRS employee experience as well as her years with Iowa State University’s Center for Agricultural Law and Taxation, which makes a unique combination of experience and perspective to our speaker corps. Her experience at the IRS, including twelve years as the IRS’s Iowa tax practitioner “go to” person and seven years as an IRS Revenue Agent gives her the background to know how to handle the IRS bureaucracy. Kristy regularly demonstrates her ability to show practitioners how to minimize client tax liability and avoid practitioner compliance problems with the IRS.

Allan J. “A.J.” Reynolds, EA

A.J. is an enrolled agent (EA). He has immense experience in various areas in taxation, which encompasses over 30 years.  His practice centers on Individual, Business, and Estate Tax preparation. In addition, A.J. specializes in IRS Audits, Appeals, Collections, Innocent Spouse, Independent Contractor vs. Employee Issues and Civil Tax Fraud Representations.  A.J.’s clientele ranges from the average worker to fortune 500 executives. He brings his everyday “in the trenches” experience to the seminars to assist attendees with real issues facing tax professionals. A.J. has spoken for Basics + Beyond Income Tax Seminars, NTI Resort Conferences, NATP National Conference and Webinars, NAEA, and Center for Agriculture Law and Taxation of Iowa State University.  A.J. started his tax career with a National CPA firm in San Diego, CA after proudly serving five years in the United States Navy. Outside his tax practice, A.J. is a member of the Diocese of Sioux City Priests’ Pension & Welfare Board and the Investment Advisory Board for the Diocese. When not working, A.J.’s time is spent in various activities with his wife and their two children.

Michael R. Miranda, CPA, QKA, AEP

Michael is a Senior Manager with Williams & Company CPA PC headquartered in Sioux City, Iowa. He currently resides in the Firm’s Sioux Falls, South Dakota office. He joined the firm in July 1989, with over 13 years previous experience as a Tax Specialist in public accounting. Michael provides tax consulting, estate planning and employee benefit services. The tax areas include corporate, individual, partnership, estate and gift, and tax accounting. The employee benefit areas include employee benefit planning and consultation services for qualified and non-qualified plan and welfare benefit plans. Prior to joining Williams & Company, he was on staff as a Tax Specialist with Price Waterhouse in offices at South Bend and Minneapolis, providing tax and estate planning for individuals and small to medium-sized businesses. Professional affiliations include membership in the American Institute of Certified Public Accountants, the South Dakota Society of Certified Public Accountants, and the American Society of Pension Professional Actuaries (ASPPA). In December 2007 he received the ASPPA QKA designation. Michael is also a member of the National Association of Estate Planning Councils (receiving the Accredited Estate Planning (AEP) designation in October 2014). He is currently the Treasurer and Liaison Board member for the Sioux Falls Estate Planning Councils. He currently holds CPA licenses in the states of Iowa, Minnesota and South Dakota.

Kurt Konek, CPA

Kurt brings more than 25 years of certified public accounting experience to his teaching. His CPA firm, Konek PC, recently merged with Tarbell & Co., P.L.C.  Kurt acquired his practice 1996 and overtime expanded the firm to 4 location and 15 team members.   Kurt is a member of the AICPA and is a designated Charter Global Management Accountant.  He also chaired the Taxation Committee of the Iowa Society of CPAs.  Kurt is a graduate of Iowa State University.

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