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  • EA Exam Prep Part 2: Businesses Part 1 Archive

    Contains 2 Component(s)

    This is the first of two 3-hours webinars that reviews topics that are often tested on Part 2 - Businesses of the Enrolled Agents Exam.

    EA Part 2: Businesses

    There are two 3-hour webinars devoted to Part 2 - Businesses of the Enrolled Agents Exam

    EA Businesses Part 1

    This webinar covers ten topics often tested on Part 2, including business income and expense topics applicable to all businesses, sales or exchanges of business properties, and partnership taxation. Materials include several comprehensive diagrams covering such topics as MACRS rules, tax-deferred exchanges, Sec. 1231 property nettings, depreciation recaptures, and partnership formations. Length: 3-hours.
    1. Business Income: Special Inclusion Rules
    2. MACRS Cost Recovery Deductions
    3. Business Bad Debt Deductions
    4. Tax-Deferred Exchanges
    5. Sec. 1231 Gains and Losses
    6. Depreciation Recaptures
    7. Self-employment Taxes, Estimated Taxes, ACA Penalties, and Other Special Computations
    8. Partnerships: Formation Issues at Under Sec. 721
    9. Partnerships: Reporting Partnership Income and Guaranteed Payments
    10. Partnerships: Distributions and Sales of a Partnership Interest

    • Sample questions for each topic are interspersed within the presentation and will be worked on and explained.
    • Test-taking tips and tricks will be emphasized.
    • You'll also receive a link to the "Top 150" questions per part—essential questions complete with explanations on topics that you will absolutely need to master to pass the EA exam.

    Presented by John O. Everett, CPA, Ph.D., and Cherie J. Hennig, CPA, Ph.D.

    NSA EA Exam Prep Webinars

    This series of four webinars cover selected, heavily-tested parts of the Enrolled Agent (EA) exam--you can take the complete series or any part.

    Part 1: Individuals (2 hours)
    Part 2: Businesses (two different 3-hour webinars cover the content in Part 2)
    Part 3: Representation, Practice and Procedures (2 hours)

    Register for all four in one order and save 20%!

    NSA ConnectED Webinar Series
    Program Level: Basic
    Prerequisites
    : None
    Advance Preparation: None
    Delivery Method: Group-Internet Based

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

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    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

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    CTEC_Logo_2008.jpg

    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

    John O. Everett, CPA, Ph.D

    John O. Everett, CPA, Ph.D

    John O. Everett, CPA, Ph.D., is Professor Emeritus of Accounting at Virginia Commonwealth University in Richmond, VA. John's teaching specialty is federal taxation. He has authored or co-authored over 90 articles in academic and professional journals including the NSA EA Exam Review Course and 1040 101 Course, and is the coauthor of several textbooks, including CCH Practical Guide to Schedule M-3 Compliance, The HBJ Federal Tax Course, Income Tax Fundamentals, and Tax Planning With the Computer.

    ​Cherie J. Hennig, CPA Ph.D.

    ​Cherie J. Hennig, CPA, Ph.D.

    Cherie J. Hennig, CPA, Ph.D., began her career as an IRS Revenue Agent in Denver, CO. She has taught undergraduate and graduate tax courses at Florida International University, Colorado State University, the University of South Florida, and Virginia Tech. She has published articles in leading tax journals, co-authored two tax texts and written and taught numerous continuing professional education courses. She is a co-author of NSA's 1040 101 course.

  • EA Exam Prep Part 1: Individuals Archive

    Contains 2 Component(s)

    This webinar reviews ten topics that are often tested on Part 1 - Individuals of the Enrolled Agents Exam.

    EA Exam Review Part 1: Individuals

    This webinar reviews ten topics that are often tested on Part 1 - Individuals of the Enrolled Agents Exam. Materials include several comprehensive diagrams covering such topics as the individual format, netting capital gains and losses, IRA contribution and deductions, and the federal gift tax and the federal income tax. Length: 2-hours.

    1. Overview: The Individual Tax Computation Format
    2. Itemized Deductions: A Broad Brush
    3. Travel and Entertainment Expenses
    4. Tax Credits for Individuals: A Broad Brush, Including ACA Credits
    5. Property Transactions: Determining the Adjusted Basis of Property
    6. Property Transactions: Netting Capital Gains and Losses of Individuals
    7. Vacation Home Rentals Under Sec. 280A
    8. Individual Retirement Accounts
    9. Federal Gift Tax: A Quick and Dirty Overview
    10. Federal Estate Tax: A Quick and Dirty Overview

    • Sample questions for each topic are interspersed within the presentation and will be worked on and explained.
    • Test-taking tips and tricks will be emphasized.
    • You'll also receive a link to the "Top 150" questions per part—essential questions complete with explanations on topics that you will absolutely need to master to pass the EA exam.

    Learning Objectives
    After attending this seminar, you should be able to:

    • Identify the main components of the individual tax formula
    • Recognize the key tax rules related to itemized deductions, individual credits, and travel & entertainment expenses
    • Determine the appropriate tax reporting for capital gain and loss transactions
    • Apply the special tax limitations associated with vacation rental homes
    • Determine the correct contribution and deduction for payments to an Individual Retirement Account
    • Recognize the key components of gift & estate taxes

    Presented by John O. Everett, CPA, Ph.D., and Cherie J. Hennig, CPA, Ph.D.

    NSA EA Exam Prep Webinars

    This series of four webinars cover selected, heavily-tested parts of the Enrolled Agent (EA) exam--you can take the complete series or any part.

    Part 1: Individuals (2 hours)
    Part 2: Businesses (two different 3-hour webinars cover the content in Part 2)
    Part 3: Representation, Practice and Procedures (2 hours)
    Register for all four in one order and save 20%!

    NSA ConnectED Webinar Series
    Program Level: Basic
    Prerequisites
    : None
    Advance Preparation: None
    Delivery Method: Group-Internet Based

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    image

    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmaket.org.

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    image

    CTEC_Logo_2008.jpg

    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

    John O. Everett, CPA, Ph.D

    John O. Everett, CPA, Ph.D

    John O. Everett, CPA, Ph.D., is Professor Emeritus of Accounting at Virginia Commonwealth University in Richmond, VA. John's teaching specialty is federal taxation. He has authored or co-authored over 90 articles in academic and professional journals including the NSA EA Exam Review Course and 1040 101 Course, and is the coauthor of several textbooks, including CCH Practical Guide to Schedule M-3 Compliance, The HBJ Federal Tax Course, Income Tax Fundamentals, and Tax Planning With the Computer.

    ​Cherie J. Hennig, CPA Ph.D.

    ​Cherie J. Hennig, CPA, Ph.D.

    Cherie J. Hennig, CPA, Ph.D., began her career as an IRS Revenue Agent in Denver, CO. She has taught undergraduate and graduate tax courses at Florida International University, Colorado State University, the University of South Florida, and Virginia Tech. She has published articles in leading tax journals, co-authored two tax texts and written and taught numerous continuing professional education courses. She is a co-author of NSA's 1040 101 course.

  • International Tax Issues for Businesses

    Contains 7 Component(s), 2.00 credits offered

    The purpose of this course is to provide an overview of the major tax issues that affect small businesses conducting business in foreign countries. IRS CE: 2 Hours/Federal Tax Law NASBA CE: 2 Hours/Taxes

    Businesses are becoming much more involved in international transactions. Many corporations, both large and small, are either opening offices or establishing formal relationships with related entities offshore. The purpose of this course is to provide an overview of the major tax issues that affect small businesses conducting business in foreign countries.

    The following topics will be covered during the presentation:

    • Establishing a foreign operation
    • Classification for U.S. tax purposes
    • Introduction to competent authority and tax treaties
    • Overview of transfer pricing issues
    • Tax withholding issues
    • IRS enforcement of foreign tax shelter schemes
    • Foreign tax credit issues
    • Update on recent international tax developments
    • Tools and techniques for staying current with foreign tax issues
    • IRC section 482 and Subpart F income issues

    Learning Objectives:

    Upon successful completion of this course, participants will be able to:

    • Indentify the tax requirements for the establishment of a foreign operation
    • Understand the most significant transfer pricing issues
    • Comply with IRS withholding requirements for offshore U.S. employers
    • Identify tax-saving tools to legally reduce foreign-based income
    • Identify recent major tax changes affecting international corporate taxpayers

    NASBA CE: 2 Hours/Taxes

    Presented by Stuart Sobel

    NSA ConnectED Webinar Series
    Program Level: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Method: QAS Self-Study

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

    image

    image

    CTEC_Logo_2008.jpg

    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

    Stuart Sobel

    Stuart “Stu” Sobel

    Stuart “Stu” Sobel combines an in-depth knowledge of taxation and nonprofits with an ability to communicate clearly. A dynamic speaker, Stu seeks to help people understand the very complex world of taxation in every day terms.

    And he's just the person to do it — Stu has been in the industry for 48 years. He worked in examination and high level positions at the IRS for 30 years. Following that, Stu spent nine years as the producer and host of his own nationally syndicated radio program called Wise Choices: Taxes and Charity Today. He also ran his own tax and nonprofit consulting firm for 12 years (Stuart Sobel Consulting, Inc.). He has helped create over 2,500 nonprofit organizations worldwide. His expertise on the topic of nonprofit taxation has earned him the title “The Guru of Giving.”

    Stu started teaching when he was at the IRS in 1969. After retiring in 1999, he expanded his teaching role while also running Stuart Sobel Consulting. Since retiring from his consulting firm, he's focused on teaching full time. He explains real taxation situations instead of abstract ideas. He has taught at Indiana University and also provided continuing professional education to more than 40,000 CPAs, Attorneys, Enrolled Agents, and nonprofit staff members/directors.

    He's written four books on taxation and nonprofit issues, which have been licensed to numerous CPE and CLE providers and used to train more than 25,000 CPAs and tax professionals. Tax Media Network has an extensive library of webcasts that are broadcast worldwide in conjunction with numerous CPE providers.

    Stu's areas of expertise include tax planning, business creation, tax-exempt filing, strategic planning, charitable giving, employee benefits, and tax controversy. He has worked with thousands of diverse businesses and nonprofit organizations including public charities and trade associations worldwide.

    Stu has been retained by CPA firms and law firms to represent them in their own IRS tax controversy issues.

  • 2016 Entitlements Review and Update

    Contains 7 Component(s), 2.00 credits offered

    Clients believe that their accountants and tax preparers are walking encyclopedias of knowledge. Although most tax professionals have mastered tax issues, they may be confused by some of the more challenging provisions of Social Security, Medicare, and Medicaid. This unique course was designed to provide a working knowledge of the basics, planning strategies, and recent developments in these three critical government entitlements. IRS CE: 2 Hours/Federal Tax Law NASBA CE: 2 Hours/Taxes

    Clients believe that their accountants and tax preparers are walking encyclopedias of knowledge. Although most tax professionals have mastered tax issues, they may be confused by some of the more challenging provisions of Social Security, Medicare, and Medicaid. This unique course was designed to provide a working knowledge of the basics, planning strategies, and recent developments in these three critical government entitlements.

    This course explains provisions that were changed and provides updates of new information. It shares reference sites that will allow tax professionals to interpret the information and provide meaningful advice for their clients. It makes an excellent supplement to other coursework regarding the ACA (Affordable Care Act) that has become a challenge for tax professionals, taxpayers, and insurance companies alike.

    Our instructor, Stu Sobel, has been teaching taxation for more than 49 years. He can share the knowledge he has acquired from his own work with clients and learned from his personal experience as a recipient of a U.S. government's entitlement program.

    We have often heard that two things are certain: death and taxes. That old adage should be rewritten to state that three things are certain: death, taxes, and entitlements.

    Major Topics:

    • Changes in eligibility requirements
    • Disability criteria and recent decisions
    • Explanations of Medicare Parts A, B, C, and D with new developments
    • New tools available on federal entitlements websites
    • Coverage of recent court decisions
    • Tips for individuals covered by a retirement plan and possessing retiree hospitalization – Part B advice
    • Tax planning tips for SECA

    Learning Objectives:

    • Acquire knowledge of recent changes to the three entitlement programs
    • Understand the factors that clients approaching the age thresholds should consider
    • Understand how to correlate tax planning decisions to entitlement elections
    • Expand awareness of various government tools available to aid decision-making

    NASBA CE: 2 Hours/Taxes

    Presented by Stuart Sobel

    NSA ConnectED Webinar Series
    Program Level: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Method: QAS Self-Study

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

    image

    image

    CTEC_Logo_2008.jpg

    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

    Stuart Sobel

    Stuart “Stu” Sobel

    Stuart “Stu” Sobel combines an in-depth knowledge of taxation and nonprofits with an ability to communicate clearly. A dynamic speaker, Stu seeks to help people understand the very complex world of taxation in every day terms.

    And he's just the person to do it — Stu has been in the industry for 48 years. He worked in examination and high level positions at the IRS for 30 years. Following that, Stu spent nine years as the producer and host of his own nationally syndicated radio program called Wise Choices: Taxes and Charity Today. He also ran his own tax and nonprofit consulting firm for 12 years (Stuart Sobel Consulting, Inc.). He has helped create over 2,500 nonprofit organizations worldwide. His expertise on the topic of nonprofit taxation has earned him the title “The Guru of Giving.”

    Stu started teaching when he was at the IRS in 1969. After retiring in 1999, he expanded his teaching role while also running Stuart Sobel Consulting. Since retiring from his consulting firm, he's focused on teaching full time. He explains real taxation situations instead of abstract ideas. He has taught at Indiana University and also provided continuing professional education to more than 40,000 CPAs, Attorneys, Enrolled Agents, and nonprofit staff members/directors.

    He's written four books on taxation and nonprofit issues, which have been licensed to numerous CPE and CLE providers and used to train more than 25,000 CPAs and tax professionals. Tax Media Network has an extensive library of webcasts that are broadcast worldwide in conjunction with numerous CPE providers.

    Stu's areas of expertise include tax planning, business creation, tax-exempt filing, strategic planning, charitable giving, employee benefits, and tax controversy. He has worked with thousands of diverse businesses and nonprofit organizations including public charities and trade associations worldwide.

    Stu has been retained by CPA firms and law firms to represent them in their own IRS tax controversy issues.

  • Mastering the Art of Tax Planning

    Contains 7 Component(s), 2.00 credits offered

    Tax planning is fire prevention. Tax preparation is arson investigation. Tax professionals need to be more than “historians” of the past: they must be the “planners and facilitators” of the future. Instructor Stuart Sobel shares his 48 years of experience in this unique class that will provide practical ways to assist your clients as they navigate through the bottomless abyss called the American tax system. IRS CE: 2 Hours/Federal Tax Law NASBA CE: 2 Hours/Taxes

    Tax planning is fire prevention. Tax preparation is arson investigation. Tax professionals need to be more than “historians" of the past: they must be the “planners and facilitators" of the future. Instructor Stuart Sobel shares his 48 years of experience in this unique class that will provide practical ways to assist your clients as they navigate through the bottomless abyss called the American tax system.

    Course topics:

    • Translating the financial or business plans of the client into tangible tax savings for the future
    • Anticipating the impact of the changing tax climate in the United States
    • Choosing the best tax “choices" for your client
      • Retirement plans
      • Forms of business organization
      • Hobby versus business
      • Charitable giving
      • Opportunities to convert realized income into non-recognized income
      • Understanding the differences between a tax shelter and an abusive tax shelter
      • Office in home, auto expenses, travel, and entertainment
      • Minimizing recordkeeping requirements without giving away tax savings
      • Teaching a client how to properly treat an aggressive tax position
      • Timing for tax savings
      • And more
    • Analyzing IRS data to compare your clients to other clients


    Learning objectives:

    • Obtain improved knowledge of your client's financial background and plans for the future
    • Analyze the impact of future tax law changes on specific clients
    • Secure skills to guide clients toward improving their future financial status
    • Acquire in-depth knowledge of the differences between realized and recognized income
    • Obtain skills of analyzing completed tax returns for recommendations for future planning
    • Discern the differences between legitimate and abusive tax shelters
    • Reduce future scrutiny by the IRS

    NASBA CE: 2 Hours/Taxes

    Presented by Stuart Sobel

    NSA ConnectED Webinar Series
    Program Level: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Method: QAS Self-Study

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

    image

    image

    CTEC_Logo_2008.jpg

    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

    Stuart Sobel

    Stuart “Stu” Sobel

    Stuart “Stu” Sobel combines an in-depth knowledge of taxation and nonprofits with an ability to communicate clearly. A dynamic speaker, Stu seeks to help people understand the very complex world of taxation in every day terms.

    And he's just the person to do it — Stu has been in the industry for 48 years. He worked in examination and high level positions at the IRS for 30 years. Following that, Stu spent nine years as the producer and host of his own nationally syndicated radio program called Wise Choices: Taxes and Charity Today. He also ran his own tax and nonprofit consulting firm for 12 years (Stuart Sobel Consulting, Inc.). He has helped create over 2,500 nonprofit organizations worldwide. His expertise on the topic of nonprofit taxation has earned him the title “The Guru of Giving.”

    Stu started teaching when he was at the IRS in 1969. After retiring in 1999, he expanded his teaching role while also running Stuart Sobel Consulting. Since retiring from his consulting firm, he's focused on teaching full time. He explains real taxation situations instead of abstract ideas. He has taught at Indiana University and also provided continuing professional education to more than 40,000 CPAs, Attorneys, Enrolled Agents, and nonprofit staff members/directors.

    He's written four books on taxation and nonprofit issues, which have been licensed to numerous CPE and CLE providers and used to train more than 25,000 CPAs and tax professionals. Tax Media Network has an extensive library of webcasts that are broadcast worldwide in conjunction with numerous CPE providers.

    Stu's areas of expertise include tax planning, business creation, tax-exempt filing, strategic planning, charitable giving, employee benefits, and tax controversy. He has worked with thousands of diverse businesses and nonprofit organizations including public charities and trade associations worldwide.

    Stu has been retained by CPA firms and law firms to represent them in their own IRS tax controversy issues.

  • Net Operating Losses - Making the Right Choice

    Contains 7 Component(s), 2.00 credits offered

    The computing and reporting of net operating losses can be very complex. Taxpayers can make elections to either carry back their losses or to carry them forward to future years. This program will provide an excellent overview of net operating loss (NOL) requirements and pitfalls. IRS CE: 2 Hours/Federal Tax Law NASBA CE: 2 Hours/Taxes

    The computing and reporting of net operating losses can be very complex. Taxpayers can make elections to either carry back their losses or to carry them forward to future years. Before they decide, they need answers to some questions:

    • What is the carryback period, and will there be a tax savings?
    • Is there a tax benefit to carrying the losses forward to more profitable future years?
    • Should losses be claimed on a Form 1045 or an amended return?
    • What adjustments must be made in order to calculate the allowable tax refunds?
    • Does the taxpayer know about all of the choices?

    This program will provide an excellent overview of net operating loss (NOL) requirements and pitfalls.

    Topics covered:

    • History of the NOL
    • Carryback or carryforward – making the correct election
    • Form 1045 or amended return
    • Net operating losses for individuals
    • Non-business deductions
    • Non-business income
    • Non-business capital losses
    • Impact on IRA deductions, Social Security taxation, educational deductions, casualty losses, and medical expenses
    • Exceptions to 2-year carryback requirements
    • Disasters
    • Farm losses
    • How to claim and compute the deduction
    • Deducting a carryback
    • Deducting a carryforward
    • Change in marital status
    • Change in filing status
    • Flow-through entities – limitation of losses
    • IRC section 382 limitation – ownership changes
    • Impact of debt forgiveness on NOLs
    • Form 1138 – extensions for filing
    • Form 1139 – Trusts, estates, and corporations – the “quick refund"

    Who should attend:

    Any tax practitioner involved in the planning and preparation of tax returns where a net operating loss could be claimed.

    Learning objectives:

    • Identify how to compute both net operating loss carrybacks and carryforwards.
    • Avoid costly mistakes in tax planning.
    • Prepare the various forms that are required to claim a net operating loss.

    IRS CE: 2 Hours/Federal Tax Law
    NASBA CE: 2 Hours/Taxes

    Presented by Stuart Sobel

    NSA ConnectED Webinar Series
    Program Level: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Method: QAS Self-Study

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

    image

    image

    CTEC_Logo_2008.jpg

    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

    Stuart Sobel

    Stuart “Stu” Sobel

    Stuart “Stu” Sobel combines an in-depth knowledge of taxation and nonprofits with an ability to communicate clearly. A dynamic speaker, Stu seeks to help people understand the very complex world of taxation in every day terms.

    And he's just the person to do it — Stu has been in the industry for 48 years. He worked in examination and high level positions at the IRS for 30 years. Following that, Stu spent nine years as the producer and host of his own nationally syndicated radio program called Wise Choices: Taxes and Charity Today. He also ran his own tax and nonprofit consulting firm for 12 years (Stuart Sobel Consulting, Inc.). He has helped create over 2,500 nonprofit organizations worldwide. His expertise on the topic of nonprofit taxation has earned him the title “The Guru of Giving.”

    Stu started teaching when he was at the IRS in 1969. After retiring in 1999, he expanded his teaching role while also running Stuart Sobel Consulting. Since retiring from his consulting firm, he's focused on teaching full time. He explains real taxation situations instead of abstract ideas. He has taught at Indiana University and also provided continuing professional education to more than 40,000 CPAs, Attorneys, Enrolled Agents, and nonprofit staff members/directors.

    He's written four books on taxation and nonprofit issues, which have been licensed to numerous CPE and CLE providers and used to train more than 25,000 CPAs and tax professionals. Tax Media Network has an extensive library of webcasts that are broadcast worldwide in conjunction with numerous CPE providers.

    Stu's areas of expertise include tax planning, business creation, tax-exempt filing, strategic planning, charitable giving, employee benefits, and tax controversy. He has worked with thousands of diverse businesses and nonprofit organizations including public charities and trade associations worldwide.

    Stu has been retained by CPA firms and law firms to represent them in their own IRS tax controversy issues.

  • Jolly Ranchers: Schedule F & J

    Contains 7 Component(s), 2.00 credits offered

    This webinar covers Schedule F and associated forms that may apply with a farm or ranch. We will also introduce you to a vital, yet oft-overlooked, tax form that could save farmers lots of tax dollars. IRS CE: 2 Hours/Federal Tax Law NASBA CE: 2 Hours/Taxes

    Farming and ranching is its own “animal." When it comes to tax law, treatment of income and expenses, as well as depreciation of assets (including animals and some vegetation) varies.

    During this webinar, we cover farm clients and preparing tax returns for farmers. We will explore Schedule F, SE tax for farmers, and an oft-overlooked tax saver for farmers. You will understand depreciation of farm assets and how to treat various farming compensation payments or subsidies. Join us and learn how you can add more value to your farm clients.

    Learning Objectives:
    Upon completion of this course, you will be able to:

    • Identify what farming is for tax purposes.
    • Recognize the difference between hobby farming and business farming and how to treat each for tax purposes.
    • Prepare Schedule F
    • Explain the Optional SE for Farmers
    • Treat various farming compensation or subsidy payments, depreciation of farm assets, and labor costs.

    IRS CE: 2 Hours/Federal Tax Law
    NASBA CE: 2 Hours/Taxes

    Presented by Kay Mortimer, EA

    NSA ConnectED Webinar Series

    Program Level: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Method: QAS Self-Study

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

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    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

    Robert McKenzie, EA, ESQ

    Robert McKenzie, EA, ESQ

    Robert E. McKenzie is a Partner of the law firm of Arnstein & Lehr LLP of Chicago, Illinois, concentrating his practice in representation before the Internal Revenue Service and state tax agencies. He has lectured extensively on the subject of tax representation. He has presented courses before thousands of CPAs, attorneys and Enrolled Agents nationwide. He has made numerous media appearances including Dateline NBC and The ABC Nightly News. Prior to entering private practice, Mr. McKenzie was employed by the Internal Revenue Service, Collection Division, in Chicago, Illinois. Robert served as a member of the IRS Advisory Council (IRSAC) which is a group appointed by the IRS Commissioner to provide advice to him and his management team (2009 – 2011). Mr. McKenzie was Vice Chair Professional Services of the ABA Tax Section (2003 – 2005). He is past Chairman of the Employment Tax Committee and past co-chair of the Task Force for Bankruptcy Legislation of the ABA Section on Taxation and past Chairman of the Chicago Bar Association Federal Tax Committee. He was Dean of the National Tax Practice Institute (1998-2002). Mr. McKenzie is the author of REPRESENTATION BEFORE THE COLLECTION DIVISION OF THE IRS and coauthor REPRESENTING THE AUDITED TAXPAYER BEFORE THE IRS and REPRESENTATION BEFORE THE UNITED STATES TAX COURT. Mr. McKenzie has been selected for listing by Law and Leading Attorneys where he serves on its Advisory Board. He has been elected to the American College of Tax Counsel and serves on its Board of Regents.

    Kay Mortimer, EA

    Kay Mortimer, EA

    Kay Mortimer is an active Enrolled Agent with a Bachelor's Degree in Accounting and over 30 years' experience in taxes, mostly specializing in nonprofits, churches, ministers' taxation, and small businesses.

    She is the author of “Preparing Tax Returns for Ministers," and has written and taught professional tax CPE classes locally, regionally, and nationally. Her writings have appeared in tax trade journals and tax software CPE materials, as well as online venues.

    Having sold her tax business and now pursuing a Christian ministry field of work, she teaches from her many years of experience to share her knowledge with other up-and-coming tax professionals. It is her desire to help you grow in your craft and become an even greater asset to your clients.

  • Retirement Planning Tax Minimization Strategies

    Contains 7 Component(s), 2.00 credits offered

    This webinar focuses on retirement planning, various types of retirement plans and planning techniques for maximizing funds for retirement. IRS CE: 2 Hours/Federal Tax Law NASBA CE: 2 Hours/Taxes

    This webinar focuses on retirement planning, including descriptions of various types of retirement plans and evaluates a series of planning techniques for maximizing funds for retirement. The tax consequences of all types of retirement plans, from simple Individual Retirement Accounts (IRAs) to comprehensive corporate plans, will be covered. The focus then will shift to planning possibilities, such as rollovers to Roth IRAs, complying with Required Minimum Distribution rules, and choosing the best plans for small business.

    Learning Objectives:
    Upon completion of this course, you will be able to:

    • Explain how the various income thresholds result in lost tax benefits.
    • Identify and illustrate the Additional Medicare Tax and the tax on Net Investment Income
    • Discuss and illustrate how to “smooth" net self-employment income over time through the Sec. 179 election to expense deduction and the bonus depreciation deduction
    • Describe and illustrate the advantages/disadvantages of tax-deferred savings plans v. taxable plans
    • Discuss and illustrate post-retirement tax planning strategies, including the impact of distributions from tax-favored retirement plans on future Medicare insurance premium increases, how to plan for required minimum distributions from qualified plans and the tax benefits of a direct contribution to a qualified charity

    IRS CE: 2 Hours/Federal Tax Law
    NASBA CE: 2 Hours/Taxes

    Presented by John O. Everett, CPA, Ph.D., and Cherie J. Hennig, CPA, Ph.D.

    NSA ConnectED Webinar Series
    Program Level: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Method: QAS Self-Study

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

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    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

    ​Cherie J. Hennig, CPA Ph.D.

    ​Cherie J. Hennig, CPA, Ph.D.

    Cherie J. Hennig, CPA, Ph.D., began her career as an IRS Revenue Agent in Denver, CO. She has taught undergraduate and graduate tax courses at Florida International University, Colorado State University, the University of South Florida, and Virginia Tech. She has published articles in leading tax journals, co-authored two tax texts and written and taught numerous continuing professional education courses. She is a co-author of NSA's 1040 101 course.

    John O. Everett, CPA, Ph.D

    John O. Everett, CPA, Ph.D

    John O. Everett, CPA, Ph.D., is Professor Emeritus of Accounting at Virginia Commonwealth University in Richmond, VA. John's teaching specialty is federal taxation. He has authored or co-authored over 90 articles in academic and professional journals including the NSA EA Exam Review Course and 1040 101 Course, and is the coauthor of several textbooks, including CCH Practical Guide to Schedule M-3 Compliance, The HBJ Federal Tax Course, Income Tax Fundamentals, and Tax Planning With the Computer.

  • Basis Basis Basis for S-Corp Shareholders

    Contains 5 Component(s), 1.00 credit offered

    Learn how profits and losses, distributions, dividends and shareholder loans affect basis & get a process for establishing basis for your S-Corporation and shareholder tax clients. NASBA CE: 1 Hour/Taxes IRS CE: 1 Hour/Federal Tax Law

    Do you prepare tax returns for S-Corporations or for S-Corporation shareholders? You will not want to miss this session!

    One of the biggest challenges we face in preparing those tax returns is the calculation of shareholder basis. In this course, you will learn how profits and losses, distributions, dividends and shareholder loans affect basis. What about losses that are limited by basis, and when can you deduct suspended losses? How do you calculate inside and outside basis?

    During this webinar, we go through calculations and help you establish a solid process for establishing basis for your S-Corporation and shareholder tax clients.

    Learning Objectives:
    Upon completion of this course, you will be able to:

    • Define shareholder basis and how it is calculated
    • Determine the impact of shareholder loans and distributions on basis
    • Identify when deductable losses are limited by basis
    • Recognize the importance of tracking shareholder basis

    NASBA CE: 1 Hour/Taxes
    IRS CE: 1 Hour/Federal Tax Law

    Presented by Kathy Hettick, EA, ABA, ATP and Gene Bell, EA, ATA, CFP

    NSA ConnectED Webinar Series
    Program Level: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Method: QAS Self-Study

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    Order 4 or more webinars in one order save 20%! Click "Add More Webinars" and when you have at least 4 webinars in your cart, 20% will be taken off at the final step of checkout when you click "Next".

    Kathy Hettick, EA, ABA, ATP

    Kathy Hettick, EA, ABA, ATP

    Kathy Hettick, EA, ABA, ATP, has been the owner and principal of an accounting and tax practice for over 23 years. She has held numerous leadership positions at local, state, and national levels, including WAA President and served as NSA's President 2015-2016. She was awarded Speaker of the Year at NSA's 2017 Annual Convention in Reno, Nevada.

    Gene Bell, EA, ATA, CFP

    Gene Bell, EA, ATA, CFP

    Gene Bell, EA, ATA, CFP, is the owner and president of Gene Bell & Associates, Inc. where he provides personal and business tax preparation and planning as well as wealth management services. He was awarded the NSA Distinguished Service Award for 2012, and received NSA's Speaker of the Year Award in 2015.

    Kathy and Gene are featured speakers at IRS Nationwide Tax Forums.

  • Social Security: Basics to Maximizing Strategies

    Contains 7 Component(s), 2.00 credits offered Recorded On: 07/14/2015

    Let's find out how much of what you think you know about Social Security is correct. This webinar covers information from the most basic to the most sophisticated. NASBA CE: 2 Hours/Taxes IRS CE: 2 Hours/Federal Tax Law

    Let's find out how much of what you think you know about Social Security is correct. This webinar covers information from the most basic to the most sophisticated in a humorous and reasoned presentation from who, besides the worker, can receive benefits, including divorced spouses; filing options before, at and after full retirement age; maximizing strategies; and how work affects payments and benefits.

    Learning Objectives:
    At the end of this session, you will be able to:

    • Explain basic eligibility and how payments are calculated.
    • Identify who might be eligible on your client's social security record and when.
    • Help your clients understand what happens when they take their payments at a particular age, and more importantly, how they can increase their payout.
    • Answer questions about those maximizing strategies in the news.

    Our presenter will also offer other information about survivors, disability and Medicare. Additional resources will be furnished.

    Presented by James Pavletich

    NASBA CE: 2 Hours/Taxes
    IRS CE: 2 Hours/Federal Tax Law

    NSA ConnectED Webinar Series

    Program Level: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Method: QAS Self-Study

    No refunds or exchanges for cancellations. For more information regarding refund, complaint and/or program cancellation policies, please contact NSA toll-free at 800-966-6679.

    NSA is approved by NASBA, the IRS, ACAT, and CTEC as a provider of continuing professional education.

    The National Society of Accountants is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

    NSA has been approved by the California Tax Education Council to offer the above courses to go towards the annual "continuing education" requirement imposed by the state of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone at (877) 850-2832, or on the Internet at www.ctec.com.

    James Pavletich

    Social Security Consultants

    Jim Pavletich was employed by the Social Security Administration (SSA) from October 1973 till retirement in January 2010. Over his career he worked as a Claims Representative in all of SSA's programs assisting individuals to obtain their benefits and meet the legal requirements to qualify for those monies and Medicare insurance. Jim also spent 8 of those years in management positions and 10 years as a quality analyst and reviewer and trainer. As an analyst Jim was considered an “expert" in program requirements. These technical duties included a guarantee of compliance with laws and regulations and policies set forth by the Administration. Jim finished his career by serving 6 years as the Public Affairs Specialist (PAS) for Arizona. As a PAS Jim was the media contact point and information officer for the SSA for all media inquiries within the State of Arizona. Jim responded to contacts from radio, television and print media and was interviewed by their reporters about matters concerning Social Security. Jim conducted presentations at conferences and other public venues to provide education and information about SSA's benefits and applicant's options under the Retirement, Survivors, Disability and Medicare Programs. Jim was the Agency liaison with Federal, State and Local Government and private entities. You can Google him under “Jim" or “James" for a sample of some past events and activities.