Learning Objectives: By taking this course the student will be able to determine if a rental activity qualifies as a trade or business for purposes of the 199A deduction and how to use the ClientWhys qualification check sheet and associated summary of tax court cases aid in that determination, when rental are subject to information reporting rules, the new 85% underpayment waiver, new military spouse state of residence election, Washington Watch, AOTC not limited to bachelor’s degree, W-4 lock-in letters, 1099-MISC filing requirements, refinance to buy second home, Starbucks for church, e-file failure reasonable cause, and SALT and the state refund.
CPE Hours: Federal Tax Subject = 1 CPE Credit / Total = 1 CPE Credit
Accreditation: CTEC, IRS, Enrolled Agents, NASBA-QAS CPAs
Field of Study: Federal Tax Subject
Publication Date: 3/1/2019
Instructional Delivery Method: Group Internet-Based
Advanced Preparation: No Advanced Preparation Required
Speaker: Lee Reams, Sr.
Webinar Material: A copy of the PDF is available for download under the Additional References tab.
Refund Policy: Your complete satisfaction is our #1 priority. At ClientWhys, 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 30-day no-hassle money back guarantee. For information regarding refunds, complaints, and program cancellation policies, please contact our Customer Service Department at (800) 442-2477 Ext 1.
Certified Public Accountants:
ClientWhys 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.
ClientWhys, Inc. is an approved provider for IRS, NASBA QAS, CTEC and the Oregon Tax Preparer Board providing continuing education for CPAs, EAs, IRS, CRTPs.