CPE120515 - Net Investment Income Tax - 1 Hour CPE
Delivery Method: Self-Study
Learning Objective: After completing this course, the student will be able to compute the net investment income tax (NIIT) and apply strategies included in the course to minimize the tax. The course includes studies of various issues affecting the NIIT, including: trade or business issues, material participation, grouping of activities to meet the material participation rules, real estate professionals, itemized deductions as investment expenses, home sale and a whole host of special considerations that affect the NIIT.
CPE Hours: 1 ( Federal Tax Subject:1 )
Publication Date: 01/17/2015
Author: Lee T. Reams, Sr.
Prerequisites: Overview of Federal Income Taxation or comparable knowledge. No advance preparation needed.
Final Exam Grading Policy: Course material must be completed within 12 months of purchase. A score of 70% or better is needed for passing. The completion certificate will be automatically generated by the system.
Accreditation: CTEC, NASBA QAS, IRS, Enrolled Agents You MUST complete every module to receive your CPE Credit.