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(A) Advanced Seminar
(E) Ethics Seminar*
(T) Federal Tax Law*
(U) Federal Tax Law Updates*
(F) Certified Financial Planner Track (TBD)**
Offered ONE TIME only
Offered TWICE on the same day
There are no advanced preparation requirements or prerequisite requirements for the seminars listed below. All seminars presented at the tax forums are "group-live."
*Please follow the notations (T) , (U) and (E) for seminars that qualify for continuing education credit for enrolled agents, certified public accountants and Annual Filing Season Program participants.
**Seminars marked (F) were reviewed by the Certified Financial Planner Board and qualify for continuing education credit for certified financial planners.
1. Advocating for Your Client in Cases Involving Charitable Contribution Deduction Issues
(A) (T) (F) This presentation will provide a general overview of the rules for charitable contribution deductions under Section 170 of the Internal Revenue Code, a recurring topic discussed in the "Most Litigated Issues" section of the National Taxpayer Advocate's Annual Report to Congress. It will cover the legal requirements for taxpayers to take these deductions, examine recent court cases involving these issues, and provide advocacy tips to tax professionals.
2. Advocating for Your Uniformed Client - Military Tax Issues
(A) (T) (F) There are about 1.3 million active duty service members and over 800,000 Reserves and National Guard personnel in the United States. Tax issues pertaining to the military are complex and very few military tax experts outside the IRS are available to assist the tens of thousands of active and reserve military taxpayers with preparing returns and other tax issues. This presentation will provide a general overview of the military tax issues, including extensions of tax filing deadlines, especially for those serving overseas; combat zone income exclusions; tax abatement for service members who die in combat zones or qualified hazardous duty areas; individual retirement account (IRA) contributions from tax-free combat pay; tax return signature authority without a power of attorney; unique capital gains exclusions for service members who sell their homes; deductions for relocation expenses, travel expenses for reservists, and military uniforms; waivers for early withdrawals from IRAs; rules pertaining to the choice of service members to include their nontaxable combat pay as earned income for purposes of Earned Income Tax Credit; and refund claims under the Combat-Veterans Tax Fairness Act of 2016.
3. Advocating in Liability Cases Using IRS Innocent Spouse Provisions
(T) (F) This course will cover requesting relief under Internal Revenue Code Section 6015 from liability arising from a return filed jointly with a spouse or former spouse. The presentation will define the legal terms used in the code and the types of relief available under the statute. The course will also review Form 8857, Request for Innocent Spouse Relief, and discuss how to effectively explain to the IRS why they should grant the requested form of relief.
4. Automated Underrporter
(T) (F) This presentation will provide an overview of the Automated Underreporter (AUR) process and the revised AUR notices CP2000 and CP3219-A. It will also include a discussion on how to avoid receiving a notice and the steps to take if your client receives a notice.
5. Bitcoin/Cryptocurrency – An Introduction and the Related Tax Consequences of Buying, Holding and Selling
(A) (T) (F) Client organizers are a great tool for gathering the details of many items included in a tax return but how many have questions on cryptocurrency? Do your clients own assets of this type? How do you know? This session will provide an overview on the various tax aspects of this emerging issue including type of asset, when does the disposition cause a taxable event, when are these trades eligible for like-kind exchange treatment and the proper accounting for income or loss generating from these dispositions among other matters. The appreciation rate in the value of these assets over the last few years has been enormous and it is anticipated these virtual assets may become more and more of a mainstream investment option in the future. Presented by the American Institute of Certified Public Accountants, www.aicpa.org.
6. Choosing the Right Retirement Plan
(T) (F) Learn how to match the right plan with the right employer and why that’s important. This presentation will discuss the features and benefits offered in each type of plan, including:
- which employers are eligible to adopt each type of plan;
- which employees must be included;
- contribution and deduction limits;
- who contributes and when are contributions due to the plan;
- filing requirements; and
- pros and cons, plus common mistakes for each type of plan.
7. Circular 230: Diligence in Tax Practice
(E) (F) An overview of Treasury Circular 230 diligence rules, reliance on information provided by clients and others, and potential pitfalls.
8. Collection Issues
(A) (T) (F) This seminar looks at collection issues for the taxpayer who has a business (e.g., Trust Fund Recovery Penalty, federal tax deposits, employment taxes). This session will also provide an overview on liens and address issues such as: when the lien arises, filing of the notice of federal tax lien, lien subordination, lien discharge, lien release and lien withdrawal.
9. Cybersecurity for Tax Professionals
(T) (F) This presentation is designed to raise awareness of the most pressing cyber threats facing small and medium-sized companies. The seminar will focus on the best practices to prevent, protect, mitigate, respond, and remediate cyber incidents. It will include the discussion of:
- cyber opportunities and threats;
- enterprise risk management and prevention;
- effective responses to an attack and/or breach; and
- security best practices and legal aspects of cybersecurity.
Presented by the American Coalition for Taxpayer Rights, an IRS Security Summit partner, www.irs.gov/securitysummit.
10. Data Compromises – It's Not a Matter of "If" but "When"
(E) (F) This presentation was developed to heighten awareness and the importance of having an Information Security Plan (NIST Framework). Criminal Investigations (CI) will focus on the various types of data compromises impacting the tax professional industry. Our goal is to impress upon the audience a need of establishing and implementing a data security plan which will include the various cyber defenses aimed to protect their data. The presentation will stress the importance of immediately informing the IRS and related state taxing authorities of the data loss. Tax professionals and payroll service providers retain records and other key data points that could be used to produce high consistency Stolen Identity Refund Fraud (SIRF) claims. When filed, these types of claims can mirror a taxpayer's correct tax information; thereby, generating a higher probability of bypassing existing analytical filters designed to detect ID theft claims.
11. Enhancing the Tax Pro Experience: Navigating the IRS with Communications and Liaison
(T) Working with tax professionals is key for the IRS in facing and overcoming tax administrative challenges and improving IRS policies, practices and procedures. During this discussion, you’ll learn about IRS’ Communications and Liaison office, who we are, what we do and why it matters to you, your practice and your clients. Attend this session to discover the resources and tools you need to enhance your engagement efforts.
12. Get Ready for the Tax Cuts and Jobs Act New Due Diligence Requirements
(U) (F) This session will discuss new head-of-household requirements, the expansion of due diligence to returns claiming head-of-household filing status, changes to child tax credit, including the increase of the credit amount and the Social Security number requirement, and the repeal of personal and dependent exemptions.
13. Highlights of Tax Changes from a Tax Forms Perspective
(U) (F) This seminar will discuss the major tax changes for tax year 2018, including how they affect tax forms and publications
14. Home Sweet Tax Shelter
(U) (F) Refresh your skills in light of the Tax Cuts and Jobs Act (TCJA) and recent court rulings about deductions related to your client's personal residence. This session will address the following issues: how much/what kind of mortgage interest remains deductible; equitable ownership (what is it and when does it apply); and state and local property taxes. Presented by the National Association of Enrolled Agents, www.naea.org.
15. Identity Theft Victim Assistance: How It Works for You and Your Client
(T) (F) Tax-related identity theft is increasingly complex as thieves have become more sophisticated and their data thefts more rampant. Learn what steps the IRS takes as part of its Taxpayer Protection Program, why the IRS may ask a client to authenticate their identities in person, online or on the phone, why and how the IRS may issue an Identity Protection PIN for your client, and where the Security Summit safeguards are heading for 2019.
16. Keynote Address
(T) Top IRS executives will discuss current issues affecting tax administration, IRS programs and services, and future agency initiatives.
17. Nonresident Aliens (NRAs) and U.S. Real Estate Investments
(A) (T) (F) This session will examine the lifecycle of a nonresident alien's (NRAs) investment in U.S. real estate, including initial purchase, ownership period and ultimate sale. The seminar will also discuss issues that arise if NRA rents the property to others during the ownership period.
18. Partnership Schedule K-1 – What You Need to Know in Light of The Tax Cuts and Jobs Act
(A) (U) (F) Do you feel overwhelmed when your client hands you a partnership Schedule K-1 (Form 1065)? Where do you start, what questions do you ask, and what do you need to know? What qualifies for the 20 percent Qualified Business Income (QBI) deduction? With the increasing popularity of pass through entities, it is more likely that you may be dealing with a Schedule K-1 from a partnership on your client's tax return. This session will discuss how to take the Schedule K-1 items to the 1040 tax return and practice points on issues such as passive and active participation, basis issues, and unreimbursed partner expenses. This session includes real life examples, potential hazards, and resources to keep you in compliance and help you report the Schedule K-1 correctly. Presented by the National Society of Accountants, www.nsacct.org.
19. Passport Certification
(A) (T) (F) If taxpayer's have seriously delinquent tax debt, IRC Section 7345 authorizes the IRS to certify that debt to the State Department for action. The State Department generally will not issue a passport to taxpayers after receiving certification from the IRS. This class explains when the IRS will certify a tax debt as seriously delinquent and best practices to avoid certification. Presented by the American Bar Association, www.abanet.org.
20. Payroll Pointers for Filers of Forms W-2/W-3
(T) (F) This session presents key information on filing Form W-2, Wage and Tax Statement and Form W-3, Transmittal of Wage and Tax Statements with the Social Security Administration (SSA). Additionally, this presentation discusses how to prevent common reporting errors and how to verify the names and social security numbers of employees. Presented by the Social Security Administration, www.ssa.gov/employer.
21. Pros and Cons of Full Expensing and Section 179 Under the New Tax Law
(U) (F) The 2017 tax law allows full expensing of certain property and continues the Section 179 deduction. This session will concentrate on:
- the limitations placed on expensing depending on when assets are placed into service;
- what property qualifies for the new limitations;
- the pros and cons of electing the full expensing or Section 179 options; and
- consequences of later property disposals after full expensing has been elected and the impact of new like kind exchange rule changes.
Presented by the National Association of Tax Professionals, www.natptax.com.
22. Representing the Taxpayer without Records, How and When Can a Preparer Use Taxpayer Estimates and Reconstructions to Prepare a Return
(A) (T) In the event of a loss of client records or due to poor recordkeeping, a paid preparer may need to help his client reconstruct the records. The objective of this session is to review the Schedule C and record reconstruction training rules governing taxpayer reconstructions and the best practices for preparer due diligence. Presented by the American Bar Association, www.abanet.org.
23. S Corporation Hot Spots – What You Need to Know in Light of the Tax Cuts and Jobs Act
(A) (U) (F) For the last several years, S corporations have been the most popular entity for a small business. The Tax Cuts and Jobs Act (TCJA) impacts S corporations in a variety of ways. In this session, we will cover what you need to know about the tax act provisions and their effect on S corporation "hot spots." This seminar will include a new analysis of reasonable compensation, health insurance, cash vs. accrual basis, shareholder loans and distributions, depreciation, fringe benefits, accountable plans and revoking the S election. It is more important than ever to understand and watch out for the hazard areas of S corporations. This session is presented by the National Society of Accountants, www.nsacct.org.
24. S Corporation Shareholder Basis
(T) (F) This session discusses the new stock and debt basis worksheet included in the 2017 Shareholder's Instructions for Schedule K-1 (Form 1120S) and when it is required to be attached to the shareholder's federal income tax return. In addition, it will discuss how to estimate a shareholder's beginning basis when historical records are not available to re-compute basis.
25. Security and e-Services – How to Protect Your EFIN, PTIN and CAF Number
(E) (F) Identity thieves not only target taxpayer data for theft, they also target your identity as well, compromising your EFIN, PTIN and CAF. Receive the latest updates about security changes to e-Services, learn about your obligations to maintain, monitor and protect your EFIN, PTIN and CAF numbers as well as online resources that can help protect your clients and your business.
26. Tackling the Tough Issues of the Sole-Proprietorship
(U) (F) This course discusses the complex and challenging federal income tax issues facing both the new and seasoned tax professional when preparing the Form 1040, Schedule C, Profit or Loss from Business. The course addresses:
- the new Section 199A Qualified Business Income (QBI) deduction allowance;
- what the tax professional should understand about the "tax gap" as it relates to Schedule C filers;
- how and when revenues and expenses are to be reported;
- understanding the make-up of the Schedule C and the reporting requirements;
- reviewing specific line item deductions and information fields;
- the challenges, limitations and opportunities for filing the Schedule C as it relates to the rest of the individual taxpayers' Form 1040;
- addressing audit issues; and
- reviewing activities which the IRS may challenge as being a hobby instead of an active trade or business.
Presented by the National Society of Tax Professionals, www.nstp.org.
27. Tax Practice Quality Review: How to Work a Quality Practice without the Practice Working You
(E) Every tax preparer needs to adhere to prescribed standards of quality. This session will enable participants to become more knowledgeable in quality control, why it matters to practices of any size, the various elements that are part of quality tax practice and examples of problems that occur when quality standards are not in place. An in-depth review of the AICPA's Tax Practice Quality Control Guide will be used as a basis for these discussions. Presented by the American Institute of Certified Public Accountants, www.aicpa.org.
28. Tax Professionals – A Compliance Overview
(T) (F) Criminal Investigation, Refund Crimes, and Policy will discuss trends, areas of emphasis, prosecutorial efforts, and successful criminal prosecutions of dishonest return preparers. The presentation will also include an overview of:
- methodologies IRS-CI special agents use when conducting a criminal investigation of a dishonest return preparer;
- how tax professionals can identify and report dishonest return preparers and taxpayers; and
- CI's collaboration efforts with other IRS business to address dishonest return preparers.
29. Tax Reform Highlights for Employers
(U) (F) This seminar will highlight key provisions of the Tax Cuts and Job Act that affect employers. The session will include topics such as the suspension of the exclusion for qualified moving expenses, elimination of the employer deduction for qualified transportation fringe benefits, the new employer credit for paid family and medical leave, the prohibition on cash/gift cards as employee achievement awards, and other provisions affecting employers.
30. Tax Reform Highlights for Small Businesses and Pass Through Entities
(U) (F) This seminar will highlight key provisions of the Tax Cuts and Job Act that affect small businesses and pass through entities. The session will include topics such as the new rules and limitations for depreciation, the extension of time limit for contesting levies, modifications to like kind exchanges, and the new deduction for Qualified Business Income.
31. The Tax Professional's Guide to Understanding the Importance of Properly Substantiating Business Expense Deductions
(T) (F) This presentation provides tax professionals with information to educate their clients on the importance of understanding what is and what is not an allowable business expense, as well as, how to determine what is an "ordinary and necessary" expense under Internal Revenue Code (IRC) 162. The course will discuss the proper substantiation for verifying deductions and the importance of good record keeping for tax purposes. The course also discusses the 20 percent accuracy-related penalty imposed on taxpayers for negligent and inaccurate record keeping. Presented by the National Society of Tax Professionals, www.nstp.org.
32. TIGTA: Helping You and Your Client Steer Clear of the Latest Frauds, Scams and Swindles
(E) (F) This course will explore the critical role that tax professionals play in helping to ensure the highest level of ethics and integrity in federal tax administration. Participants will learn how the Treasury Inspector General for Tax Administration (TIGTA) works with tax professionals to address allegations of preparer and IRS employee misconduct. The course will also focus on raising awareness of the latest IRS impersonation schemes, including the IRS Impersonation Phone Fraud Scam, and what preparers can do to help educate their clients to ensure that they don't become the next victim.
33. Twenty Percent Small Business Deduction: How to Calculate Qualified Business Income (QBI) on the 1040
(A) (U) (F) This presentation will be from the perspective of the Form 1040 taxable income. Whether your client is making $10,000 or $100,000 in qualified business income, they can deduct up to 20 percent of their income as a tax deduction. For example, each time your client makes $1.00, they only pay taxes on $.80. Learn how in this session. Presented by the National Association of Tax Professionals, www.natptax.com.
34. What Happens in a Collection Appeals Hearing
(T) (F) Appeals will walk practitioners through the roles, responsibilities and expectations for a hearing. Topics will include what happens once an Appeals Officer is assigned your case – initial contact and hearing options, how to prepare for the hearing, actions during the hearing and post-hearing activities and options. Collection Appeals topics will touch on collection due process, offer in compromise, collection appeals program and trust fund recovery penalty workstreams.
35. What Happens in an Examination Appeals Hearing
(T) (F) Appeals will walk practitioners through the roles, responsibilities and expectations for a hearing. Topics will include what happens once an Appeals Officer is assigned your case – initial contact and hearing options, how to prepare for the hearing, actions during the hearing and post-hearing activities and options. Examination Appeals topics will touch on innocent spouse, penalty appeals, international, and docketed and non-docketed cases.
36. What is Your Authority for That?
(A) (E) (F) An exploration of the rules in Treasury Circular 230 and the Internal Revenue Code regarding authority for positions taken on a tax return.
37. What Tax Professionals Should Know about Social Security
(T) (F) The Social Security Administration (SSA) offers online information and services to third parties who do business with the SSA. This session will provide an overview of SSA’s business services, which provides employers access to the SSA’s web services, using the agency’s secure website. Presented by the Social Security Administration, www.ssa.gov
38. Working with Collection - Balance Due Options
(A) (T) (F) This seminar will examine issues such as: when will the IRS consider an offer-in-compromise (OIC); an installment agreement; currently not collectible; alternatives to a federal tax lien; and potential consequences when taxpayers do not work with the agency. The session will focus on individuals versus businesses and include a discussion of how they can help the IRS secure accurate financial statements to facilitate resolution. It will also cover the OIC program and process, who is a potential candidate, what to expect and tips for submitting on OIC.
39. Your Client Owes the IRS—Now What?
(T) (F) Whether the tax was self-assessed by the taxpayer or assessed by IRS action, some taxpayers are unable to pay the bill in full. This session will review the collection process and discuss issues such as: the collection statute and how it can be extended; payment options for taxpayers; enforced collections; and the provisions for collection due process and equivalent hearings. Presented by the National Association of Enrolled Agents, www.naea.org.
40. Compliance Basics for Charities and Other Tax-Exempt Organizations
(A) (T) (F) This 2-hour workshop focuses on compliance basics for charities and other tax-exempt organizations. The workshop includes practical examples, case studies and gives you an opportunity to engage with the IRS instructor and fellow attendees. Topics discussed include:
- the benefits and responsibilities of tax-exempt status;
- an overview of the application process;
- basics on filing requirements for exempt organizations;
- unrelated business income basics;
- how to avoid automatic revocation and regain it if revoked; and
- how to meet public inspection and disclosure requirements.