Customer Service: 800-778-7436     

To access your product click the Log In link at the top right of the screen. Once inside your account, you will be able to access your Packages, Self-Study Product, and Webinar Registrations.

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

Technical Business Practice Issues and Tax Forms for Experienced Practitioners (ATFB)

Choose CPE Format:

Live Webinar SELECT STARTING AT $259 (8 dates)

Credits: 8

Qualifies For: IRS CPE CTEC

Instructor(s): Dennis Benvie, MS, CPA

$259

Choose a Webinar Date

(All Times Eastern)

Please choose a Webinar date

NO HASSLE REFUNDS & TRANSFERS
EASY CANCELLATIONS
Self-Study (On Demand) SELECT

This course is not currently available. Please fill out this short form to be notified when self-study options are available.

FIRST NAME
LAST NAME
EMAIL ADDRESS
COMMENTS (OPTIONAL)
So happy to find a course that doesn't just go over all the basics again...instead speaking to seasoned or experienced practitioners.
Rebekah

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

Technical Business Practice Issues and Tax Forms for Experienced Practitioners (ATFB)

  • Customer Rating
    (21)
  • Field of Study
    Taxes
  • Level
    Advanced
  • Credits
    8
  • Qualifies for

    IRS CPE CTEC

Overview

Don’t let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff avoid costly mistakes by addressing advanced preparation issues when dealing with flow-through entities such as S corporations, LLCs, and partnerships.

Major Topics:

  • Advanced technical practice and reporting issues for all entities
  • Is the “Employee vs. Independent Contractor” conundrum about to explode?
  • Don't get caught watching the paint dry; what is hot and new
  • Things your parents taught you
  • Payroll penalties update
  • What is terminating S corporations today?
  • New emphasis on basis reporting
  • How §179 limitations affect basis in partnerships, LLCs, and S corporations
  • How much luxury automobile depreciation in the second year of service, new Rev. Proc.
  • When to use “704(b) basis” for capital accounts versus “tax basis”
  • Detailed rules of §704 for preventing the shifting of tax consequences among partners or members
  • Unreasonable uses of the traditional and curative allocation methods
  • Special allocation issues of §704, including economic effect, the “dumb-but-lucky” rule, and substantiality
  • Social Security Issues – Recent (2019) proposals
  • Special allocations (allocating a taxable gain that has a book loss)
  • Review of final regulations on S corporation “open debt”
  • Taxable distribution in excess of basis and reporting issues to shareholders
  • Final regulations for allocating depreciation recapture to partners and members of LLCs

Learning Objectives

  • Properly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120S
  • Understand advanced technical practice issues facing practitioners today

Designed for:

CPAs who are involved in planning, preparing, or reviewing complex returns

Prerequisite:

Basic- to intermediate-level experience in preparing Forms 1120S and 1065

Advanced Preparation:

None

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
loading

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

Thank You!

Thank You! Your request has been submitted.



Get More with a Surgent CPE package

Unlimited Self-Study Package

  • Unlimited 24/7 access to 200+ downloadable self-study courses

  • Courses range from 2-20 credits

  • Provides online grading & CPE certificates by email

  • Does NOT include Premium courses

$499

Buy Now

Unlimited Webinar Package

  • Unlimited access to all non-premium live CPE webinars

  • Includes 1-, 2-, 3-, 4-, and 8-hour webinars, including Saturday and evening options

  • Access through December 31st of the year in which you purchase

  • Does NOT include Premium courses

$599

Buy Now

 

Unlimited Plus Package

  • Unlimited access to ALL live CPE webinars

  • Includes all premium courses and virtual conferences

  • Unlimited 24/7 access to all self-study courses

  • Includes all on-demand webcasts

  • Access for a year from purchase date

$799

Buy Now

Explore Additional Courses by Topic

  • CPE Continuing Professional Education for CPAs

  • IRS Continuing Education for EAs and the AFSP program

  • CFP Accepted by the CFP® Board

  • YB YellowBook Continuing Education

  • CTEC Approved for CE by CTEC

QAS Approval Surgent IRS Approval Surgent CFP Approval Surgent CTEC Approval Surgent
CPE Webinars
CPE Webinars

Thank You!

Thank You! Your subscription has been submitted.