Intermediate Individual Taxation - Tax Staff Essentials

Tax tips and tax strategies to help your new and existing individual clients.

Learning Objectives:

'- Determine whether an activity is passive or active.

- Determine the allowable deductions for vacation homes.

- Recognize how material participation affects the taxation of an activity.

- Determine the amounts allowable for deducting travel and transportation expenses.

- Identify income categories and entity types that qualify for the qualified business income (QBI) deduction.

- Identify the rules for amortizing and expensing start-up costs, intangible assets, and research and experimentation expenditures.

- Identify property transaction provisions that apply to installment sales, inherited property, and other capital assets.

Who will benefit:

- CPAs working with clients or employers requiring up-to-date expertise in individual income taxation

This is an AICPA hosted webcast. You will launch the course from your OSCPA learning center portal. AICPA will issue and maintain your credits. Please make sure to download your CPE certificate from AICPA webcast portal at the conclusion of the webcast.