Автор: AICPA Название: Tax Staff Essentials, Level 3: Tax Senior/Supervisor ISBN: 1119556082 ISBN-13(EAN): 9781119556084 Издательство: Wiley Рейтинг: Цена: 554400.00 T Наличие на складе: Невозможна поставка. Описание:
Tax Staff Essentials, Level 3 - Tax Senior/Supervisor (44.5 CPE Credits) identifies the more difficult areas for experienced tax compliance specialists. We will focus on understanding business strategies, analyzing your client's competitive position, and converting this knowledge into tax planning and business advice. Increasing exposure into specialized tax niches will position your work force to capitalize on emerging cross-selling opportunities. Key subject matters covered include ASC740 and deferred income taxes, estates and trusts, tax exempt organizations, real estate transactions, and advanced S Corporation concepts. This level will give Staff, Seniors and Supervisors the confidence necessary to begin assuming client and engagement management responsibilities.
Note: This course has been updated for the Tax Cuts and Jobs Act (TCJA) of 2017 ("Tax Reform"). Included with your course, you will have free access to a specially-prepared Course Supplement that provides an explanation of the key provisions of TCJA (including topics not covered in your course).
Courses Included:
Form 990 - Mastering Its Unique Characteristics
Income Tax Accounting
Estate & Trust Primer
Real Estate Taxation
Advanced Tax Planning S Corporations
Introduction to Business Acquisitions
This comprehensive, integrated curriculum provides tax training for four different experience levels and is available in four different formats: Online, On-site, Tax Schools and Webcasts.
Key Topics
New individual income tax rates
New corporate tax rates
New pass-through income rules
The qualified business income (QBI) deduction
New rules for certain credits and deductions
Minimizing taxes for high-wealth clients
How new tax developments affect individuals
Using IRAs in strategic plans
S Corp current developments: tax planning impact
Use of qualified subchapter S subsidiaries (QSUB) and trusts (QSST)
Shareholder compensation planning
Types of Trusts and Trustee powers
Basic concept of estate planning
Advantages and disadvantages comparison of Business Entities
Business Acquisition basics
Asset versus stock based Transactions
Valuation considerations
In-depth look at Form 990 and all related schedules
Tax issues facing tax-exempt organizations
Positive communication skills for Leaders and Staff
Learning Objectives
Implement strategies for high-wealth clients, those approaching retirement, homeowners, parents of college-bound children, employees, self-employed individuals, and seniors
Respond to tax-law and economic developments with up-to-date strategies that save taxes for individual clients
Render appropriate federal income tax advice to clients who are separated, divorcing, or already divorced
Identify circumstances that warrant converting from S to C corporation and gain a basic understanding of how to make the conversion
Interpret tax issues related to the formation of a corporation
Understand the complex rules of basis and distributions
Apply the rules related to acquisitions and liquidations of S corporations
Explain the uses of trusts as S corporation shareholders.
Understand the concept of a trust and the various types of trusts
Advise clients on filing requirements for Forms 706 and 709
Identify the elements of an estate and grantor trusts
Understand the basic steps in a business acquisition
Analyze the three principle approaches to valuation of a business
Structure compensation alternatives for individual buyers and sellers
Prepare and use Forms 990, 990-EZ, and related
Автор: AICPA Название: Tax Staff Essentials, Level 4: Tax Manager/Director ISBN: 1119556139 ISBN-13(EAN): 9781119556138 Издательство: Wiley Рейтинг: Цена: 554400.00 T Наличие на складе: Невозможна поставка. Описание:
Tax Staff Essentials, Level 4 - Tax Manager/Director (41.5 CPE Credits) gives your managers and directors the tools they will need to offer existing clients additional services. It will improve and increase their proficiency levels, eliciting a higher level of customer satisfaction, with the potential to increase firm service fees. Tax Staff Essentials Level 4 contains the advanced technical level of training your firm needs to maintain and improve its core competencies. As your firms leaders expand their levels of expertise, so does your firm expand its ability to offer its professional services to new and existing clients.
Key areas covered include IRS audits, international tax, advanced topics in partnership taxation and accounting for deferred taxes, and individual and small business tax planning. Whether you wish to grow your firm by developing expertise in a niche or by business referrals from highly satisfied clients, TSE Level 4 is a must-have suite of CPE courses.
Note: This course has been updated for the Tax Cuts and Jobs Act (TCJA) of 2017 ("Tax Reform"). Included with your course, you will have free access to a specially-prepared Course Supplement that provides an explanation of the key provisions of TCJA (including topics not covered in your course).
Courses Included:
IRS Audits
Advanced Taxation Partnerships & LLCs
International Taxation
Advanced Income Tax Accounting
Tax Planning for Small Businesses
Individual Tax Planning
This comprehensive, integrated curriculum provides tax training for four different experience levels and is available in four different formats: Online, On-site, Tax Schools and Webcasts.
Key Topics
New individual income tax rates
New corporate tax rates
New pass-through income rules
The qualified business income (QBI) deduction
New rules for certain credits and deductions
Advanced aspects of ASC 740 including accounting for business combinations and other purchase transactions and stock compensation under ASC 718
Sale of an interest in a partnership or LLC
Adjustments to basis of partnership/LLC assets
Advanced distribution rules
Allocation of income under Section 704(b)
Foreign branch and affiliates
U.S. withholding taxes on foreign business
Types of IRS audits
RAR: Revenue Adjustment Report
Accounting for audit adjustments
Individual tax planning
Small Business tax planning
Learning Objectives
Apply the complex rules of ASC 740 (SFAS No. 109 and FIN 48) to new and challenging situations
Apply ASC 740 to ASC 805, Business Combinations, and ASC 810, and non-controlling Interests in Consolidated Financial Statements
Determine the applicable tax rate for complex situations
Determine the consequences of selling a partnership or LLC interest
Make elections to protect partners and LLC members from unwelcome future consequences arising from current distributions, sales, and/or transfers of interests in the partnership
Learn how to calculate the basis of partnership or LLC following distributions of multiple properties
Understand how to comply with U.S. tax reporting requirements for inbound and outbound transactions and operations
Learn how income is sourced to a foreign jurisdiction
Determine when to challenge IRS requests
Understand IRS audit techniques, inquiries, and appeal rights
Manage the information document request process and evaluate the contents of a revenue agent report (RAR)
Learn specific ways to reduce your individual and small business clients tax bills
Credit Info
CPE CREDITS: Online: 41.5 (CPE credit info)
Автор: AICPA Название: Tax Staff Essentials ISBN: 111954520X ISBN-13(EAN): 9781119545200 Издательство: Wiley Рейтинг: Цена: 554400.00 T Наличие на складе: Невозможна поставка. Описание:
Tax Staff Essentials, Level 1 - New Staff (58.5 CPE Credits) is designed to help beginning staff members develop a strong set of core skills. It focuses on individual and S corporation tax compliance plus professional business communications and more.
This series covers key areas to ensure your young tax force is well prepared to begin their careers. They'll learn about:
Individual, partnership and S corporation tax compliance
Effective online tax research techniques
Clear and precise workpaper documentation
Effective professional business communications
Your future tax professionals will also receive a broad range of practical tax instruction, including key issues surrounding:
Individual taxation
New cost and repair regulations
S corporation distributions
Items affecting shareholder basis
Passive activity loss rules, and more
Courses Include:
Tax Research I
Individual Tax Fundamentals
Capitalized Costs & Depreciation
Working Paper Documentation
S Corporation Fundamentals
Effective Business Communication
Tax Fundamentals of LLCs & Partnerships
Note: These courses have been updated for the 2017 Tax Cuts and Jobs Act (TCJA) ("Tax Reform"). You'll have free access to a Course Supplement that provides an explanation of the key provisions of the TCJA (including topics not covered in your course).
Tax Staff Essentials is a comprehensive, integrated curriculum that provides tax training for four different experience levels and is available in four different formats: Online, On-site, Tax Schools and Webcasts.
Who Will Benefit?
Junior accounting and tax professionals
Key Topics
New individual income and corporate tax rates
New pass-through income rules
New rules for certain credits, deductions and qualified business income (QBI) deduction
Filing requirements and personal exemptions
Gross income inclusions, exclusions, and adjustments
Sole proprietorships, hobby loss rules and passive activities
Home offices, rental properties and vacation homes
Net Investment Income Tax and Medicare Payroll Tax
S corporations
Capital improvements and repair
Depreciation methods and IRS tables
Intangible asset amortization
Online tax research methodology and authoritative tax hierarchy
The power of professional language in business writing
Tax return support documentation
Learning Objectives
Analyze and report business income and expenses of a sole proprietorship or a single member LLC on Schedule C to the Form 1040
Interpret and report rental activities on Schedule E to the Form 1040
Identify the specific "passive activity" rules
Determine if a change of filing status will improve the taxpayers' filing position based on itemized deductions
Determine when an S corporation may be advantageous for a business, how to make a proper election, and the income/loss that passes through to the shareholder
Recognize active and passive income and determine material participation as it relates to an individual S corporation shareholder
Understand the impact of converting a C corporation into an S corporation
Distinguish between deductible repairs and capitalized improvements under new tax regulations
Calculate the initial tax basis and adjusted tax basis of business property
Determine the tax basis of self-constructed assets
Credit Info
CPE CREDITS: Online: 58.5 (CPE credit info)
NASBA FIELD OF STUDY: Taxes
LEVEL: Basic
PREREQUISITES: Tax Staff with 0-2
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