Net Investment Income Tax - 1 Hour CPE
Net Investment Income Tax - 1 Hour CPE
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Description
Course Overview
The Net Investment Income Tax (NIIT) can create additional federal tax liability for taxpayers with investment income and certain business or real estate activities. This course examines how to calculate the NIIT and evaluates issues that affect its application, including material participation, grouping of activities, real estate professional status, investment-related deductions, and home sales. Participants will explore practical considerations and planning strategies for determining when the NIIT applies and identifying opportunities to minimize the tax.
Explore additional federal tax topics in our self-study CPE course catalog.
What You'll Learn
After completing this course, participants will be able to:
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Compute the Net Investment Income Tax (NIIT) and apply strategies covered in the course to minimize the tax.
Who This Course Is For
Tax professionals who prepare returns or advise clients on investment income, business and real estate activities, and the application of the Net Investment Income Tax.
| NASBA |
Field of Study: Taxes CPE Credit: 1.0 hour Delivery Method: QAS Self Study |
| IRS |
Field of Study: Federal Tax Law CE Credit: 1.0 hour IRS Program Number: VP8T3-T-00465-23-S |
| CTEC |
Field of Study: Federal Tax Law CE Credit: 1.0 hour CTEC Course Number: 1044-CE-05295 |
| Publication Date: | 8/16/2023 |
| Instructional Delivery Method: | QAS Self-Study |
| Level: | Intermediate |
| Prerequisites: | General knowledge of federal taxation |
| Advanced Preparation: | None |
| Author: | Lee Reams, Sr., BSME, EA |
Course Material: A copy of the course material is available for download under the Additional References tab.
Refund Policy: Your complete satisfaction is our #1 priority. At CountingWorks, Inc., we do whatever it takes to make sure your expectations are met on every order we complete. We back all of our products with a 10-day no-hassle money-back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at 1-800-384-1101
Certified Public Accountants: CountingWorks, Inc. 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.nasbaregistry.org.
Registration: Sign-up online by clicking add to cart above or by phone at 1-800-384-1101