Reviewing Individual 税 Returns: What Are You Missing?

Navigate individual income tax law

Sharpen your reviewing skills by examining case studies discussing issues for which additional information from the 客户端 may be warranted, and areas of tax law that require additional analysis and information.

课程内容包括:

• 节199
• The qualified business income deduction
• 总部扣除额
• 租赁物业
• 爱好损失
• 雇用配偶
• 折旧
• 第179条问题
• Organization and start-up costs

Engage with the material through the highly illustrative case study format.

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• 节199 qualified business income deduction
• 分时属性
• 家庭办公室
• 爱好损失
• Self-employment health 保险
• 创业成本
• 折旧
• 未报告的收入
• 附表C事宜
• 相似种类的交流
• 业税
• 第1202节和第1244节股票
• Charitable contributions of property

学习成果

• Identify potential errors or omissions of information on tax returns.
• Recognize planning opportunities for your 客户端s based upon information reported on a tax return.
• Determine the proper tax treatment for certain rental property activities.
• Identify 节199 qualified business income deduction opportunities and the safe harbor for rental properties.
• Apply 节199 regulations to specified service trade or business activities.
• Apply IRC regulations to losses on timeshare and vacation properties.
• Analyze the effect a home office deduction has on depreciation recapture.
• Determine the proper tax treatment for various start-up costs by a new business.
• Recognize the possibility that 客户端s may not be disclosing all of their reportable income.
• Determine proper tax return reporting of a like-kind exchange transaction.

谁将受益

• CPA firm 合作伙伴s and managers tasked with reviewing individual tax returns
• CPA firm staff tasked with preparing individual tax returns
• CPA sole proprietors specializing in individual taxation