Rebroadcast
Income Tax Analysis: Exploring In-Depth Concepts
- Online
- Event Code: WRX276025
- CPE Credits: 2
- Legacy Level:Basic
- Fields of Study: Taxes
Financial statements prepared for stockholders and external users follow Generally Accepted Accounting Principles (GAAP), while tax returns adhere to the Internal Revenue Code (IRC). These frameworks differ in recognizing profitability, influencing reported income significantly. Companies often aim to minimize taxable income within legal bounds, while maintaining compliance with both financial ... More Info
Rebroadcast
Income Tax Analysis: Exploring In-Depth Concepts
- Online
- Event Code: WRX502125
- CPE Credits: 2
- Legacy Level:Basic
- Fields of Study: Taxes
Financial statements prepared for stockholders and external users follow Generally Accepted Accounting Principles (GAAP), while tax returns adhere to the Internal Revenue Code (IRC). These frameworks differ in recognizing profitability, influencing reported income significantly. Companies often aim to minimize taxable income within legal bounds, while maintaining compliance with both financial ... More Info
Rebroadcast
Installment sales: Maximize Tax Benefits and Stay Compliant
- Online
- Event Code: WRX276525
- CPE Credits: 1
- Legacy Level:Intermediate
- Fields of Study: Taxes
This course explores the complex rules of installment sales, with a focus on their tax treatment and strategies to maximize the benefits. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Rebroadcast
Employer’s Handbook: Legal, Tax, and Health Care Issues
- Online
- Event Code: WRS124725
- CPE Credits: 8
- Legacy Level:Basic
- Fields of Study: Business Law, Taxes
The employer-employee relationship strains both sides in uncertain times, and businesses need CPAs, controllers, and other advisors to provide understanding of the complex legal, tax, and health care issues associated with all aspects of employment. This course provides in-depth coverage of this critical area. It will be updated and supplemented ... More Info
Rebroadcast
Introduction to Required Minimum Distributions
- Online
- Event Code: WRS124625
- CPE Credits: 2
- Legacy Level:Basic
- Fields of Study: Taxes
Required minimum distributions (RMDs) must be taken from certain tax-deferred retirement accounts, starting when the account owner reaches their applicable age. The RMD rules are complex and must be simplified to help ensure clients understand them. Accounting and finance professionals must understand the basics of RMDs for IRAs and employer ... More Info
Rebroadcast
Surgent’s Advanced Individual Income Tax Return Issues
- Online
- Event Code: WRS124925
- CPE Credits: 8
- Legacy Level:Advanced
- Fields of Study: Taxes
Most accounting and financial professionals have been preparing individual income tax returns for years, and while many of the returns are easy, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore ... More Info
Rebroadcast
Surgent’s Advanced Individual Income Tax Return Issues
- Online
- Event Code: WRS182025
- CPE Credits: 16
- Legacy Level:Advanced
- Fields of Study: Taxes
Most accounting and financial professionals have been preparing individual income tax returns for years, and while many of the returns are easy, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore ... More Info
Rebroadcast
Surgent’s Advanced Individual Income Tax Return Issues
- Online
- Event Code: WRS182125
- CPE Credits: 8
- Legacy Level:Advanced
- Fields of Study: Taxes
Most accounting and financial professionals have been preparing individual income tax returns for years, and while many of the returns are easy, there are always a number of issues that come up in busy season of which experienced practitioners wish they had more knowledge. This course is designed to explore ... More Info
Rebroadcast
Surgent’s Annual Tax-Planning Guide for S Corporations, Partnerships, and LLCs
- Online
- Event Code: WRS124525
- CPE Credits: 8
- Legacy Level:Intermediate
- Fields of Study: Taxes
As long as LLCs, partnerships, and S corporations form the backbone of many CPAs’ practices, in-depth knowledge of all tax aspects of these entities will be essential. The purpose of this practical course is to focus on planning issues in creating, operating, and liquidating S corporations, partnerships, and LLCs. This ... More Info
Rebroadcast
Understanding the New Forms K-2 and K-3
- Online
- Event Code: WRX276825
- CPE Credits: 2
- Legacy Level:Basic
- Fields of Study: Taxes
Schedules K-2 and K-3 are promulgated by the IRS in order to standardize the reporting of foreign-related tax information for pass-through entities. Even pass-through entities that have no foreign activities, investments, or partners may have a reporting requirement. Schedules K-2 and K-3 for reporting partners’ income, deductions, and credits from ... More Info
Rebroadcast
Getting Ready for Busy Season: Review Individual Tax Form Changes
- Online
- Event Code: WRS125025
- CPE Credits: 4
- Legacy Level:Intermediate
- Fields of Study: Taxes
Getting ready for busy season involves not only knowing the tax rules for 2025, but also knowing how those rules are incorporated into the IRS tax forms practitioners will be using to prepare 2025 tax returns. This course provides preparer attendees with an up-to-date review of important new tax forms, ... More Info
Rebroadcast
S Corporation Core Tax Issues From Formation Through Liquidation
- Online
- Event Code: WRS125125
- CPE Credits: 8
- Legacy Level:Intermediate
- Fields of Study: Taxes
As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to ... More Info
Rebroadcast
S Corporation Core Tax Issues From Formation Through Liquidation
- Online
- Event Code: WRS182225
- CPE Credits: 8
- Legacy Level:Intermediate
- Fields of Study: Taxes
As experienced staff members master the preparation intricacies of an 1120-S tax return, they are expected to understand and apply the underlying concepts, principles and laws governing S corporation status. This course is designed to illustrate in both theory and practice overarching principles that govern S corporations from formation to ... More Info
Rebroadcast
Entertainment, Meals & Travel Expenses: Review and Update
- Online
- Event Code: WRX278225
- CPE Credits: 2
- Legacy Level:Intermediate
- Fields of Study: Taxes
This program reviews the statutory and regulatory guidance as they relate to fringe benefits. There will be an emphasis on entertainment, meals and business transportation expenses, including qualified employer-provided parking, with a focus on planning opportunities. Recent federal tax legislation, cases and rulings will also be addressed. This event may ... More Info
Rebroadcast
Going Out on Your Own: Entity Types and Accounting Methods
- Online
- Event Code: WRS125325
- CPE Credits: 2
- Legacy Level:Overview
- Fields of Study: Taxes
Starting a business is tough! There are lots of decisions to be made and things to think about. You may feel like you have a great idea. You have done your marketing research, developed a prototype, and even looked at locations for your new office. Then it dawns on you…. ... More Info
Rebroadcast
Guide to Payroll Taxes and 1099 Issues
- Online
- Event Code: WRS125525
- CPE Credits: 4
- Legacy Level:Basic
- Fields of Study: Taxes
Employment taxes are often overlooked as an area where more planning may be effective. Payroll taxes have become an increasing burden for the average business and IRS penalties for noncompliance have risen dramatically in recent years. As a result, they have also been subject to employer incentives. The Service has ... More Info
Rebroadcast
Purchase and Sale of a Residence: Critical Tax Issues
- Online
- Event Code: WRS125425
- CPE Credits: 2
- Legacy Level:Basic
- Fields of Study: Taxes
Many clients end up selling one or more residences during their lifetimes. Tax practitioners must be aware of the tax rules that relate to such sales in order to assist their clients regarding these sales. This program provides general tax practitioners with the tax rules they need to know to ... More Info
Rebroadcast
What CPAs Should Know About Trust Instruments
- Online
- Event Code: WRS125225
- CPE Credits: 4
- Legacy Level:Intermediate
- Fields of Study: Taxes
This is a survey course on the intergenerational transfer of property — focusing on what the CPA should know about trust instruments. It will cover a broad number of topics ranging from the fundamental legal principals necessary for the trust and estate practitioner to understand, to the ability of language ... More Info
Rebroadcast
Navigating IRS Authorizations: Form 2848 & Form 8821
- Online
- Event Code: WRX278325
- CPE Credits: 2
- Legacy Level:Basic
- Fields of Study: Taxes
Providing a practical overview of the IRS Power of Attorney, Form 2848, and IRS Tax Information Authorization, Form 8821. Participants will explore the differences between these forms, understand when each is required, and how to comply with IRS requirements for representing clients and accessing their tax information. The course will ... More Info
Rebroadcast
Schedules K-2 and K-3: Filing Requirements
- Online
- Event Code: WRS182325
- CPE Credits: 4
- Legacy Level:Basic
- Fields of Study: Taxes
Many partnerships and S corporations are now required to complete the voluminous Schedules K-2 and K-3 to report foreign-related tax information. Updated for the 2024 tax year, this course is an essential guide for tax preparers on how to identify which entities need to complete these schedules and how to ... More Info
Rebroadcast
Tax Research – Intermediate Concepts
- Online
- Event Code: WRS125825
- CPE Credits: 2
- Legacy Level:Basic
- Fields of Study: Taxes
Answering clients’ tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the difference between primary and secondary sources, and describing ... More Info
Rebroadcast
Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities
- Online
- Event Code: WRS182625
- CPE Credits: 8
- Legacy Level:Intermediate
- Fields of Study: Taxes
Section 199A is still the hottest tax topic related to the Tax Cuts and Jobs Act of 2017. The Act created new reporting requirements for relevant pass-through entities (RPEs). Each RPE is required to report the relevant data needed to calculate the §199A deduction to each recipient of Schedule K-1. ... More Info
Rebroadcast
Section 199A: Schedule K-1 Reporting by Relevant Pass-Through Entities
- Online
- Event Code: WRS126125
- CPE Credits: 4
- Legacy Level:Intermediate
- Fields of Study: Taxes
Section 199A is still the hottest tax topic related to the Tax Cuts and Jobs Act of 2017. The Act created new reporting requirements for relevant pass-through entities (RPEs). Each RPE is required to report the relevant data needed to calculate the §199A deduction to each recipient of Schedule K-1. ... More Info
Rebroadcast
Tax Season Update for Individuals with Steve Dilley
- Online
- Event Code: WRX279125
- CPE Credits: 4
- Legacy Level:Intermediate
- Fields of Study: Taxes
This program provides an update to the latest tax developments, rules and regulations impacting individual taxpayers, with a review and integration of the numerous 2024/25 legislation. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Rebroadcast
The Best Federal Tax Update Course by Surgent
- Online
- Event Code: WRS126225
- CPE Credits: 8
- Legacy Level:Update
- Fields of Study: Taxes
In this continually revised course, tax advisors will be fully updated on the most recent enacted legislation and IRS guidance, as well as major trends on the horizon with a view toward planning considerations. This update course is designed for all practitioners, both those working in public accounting as well ... More Info