[KAUAI] Selected Topics in Individual Tax
Participants will review the rules, cases, and regulations that apply to common problems involved in preparing an individual income tax return. Specific areas will be explored in depth.
Discuss the latest changes and legislative developments affecting individuals and the impact of the Tax Cuts and Jobs Act
Identify common alimony problems, including dependency exemption, indirect alimony, child support, and sale of residence
Calculate the deduction for qualified business income under 199A
Identify the types of individuals who are subject to the 3.8% Medicare tax
Calculate the Kiddie Tax and differentiate between filing Form 8615 and Form 8814
Identify individuals likely to be affected by the AMT and calculate the MTC carryforward
Discuss common self-employment tax problems, including SE tax for LLC/LLP members
Discuss principal residence issues, including the sale of a principal residence and identifying acquisition debt and home equity debt
Discuss the rules that apply to vacation homes, the home office deduction, and when commuting expenses are deductible
Explain the like-kind exchange rules, using settlement sheets to fill out Form 8824, and calculating depreciation of the replacement property
Discuss the rules for distributions from retirement plans and IRAs
Discuss the passive activity loss rules, including self-charged interest. M Discuss the rules that apply to the calculation of depreciation, including bonus depreciation, luxury automobiles, half-year and mid-quarter conventions, and 179 additional first-year depreciation
Early Registration Member Fee
Applicable if you are a HSCPA member in good standing and register by November 21, 2019.
Applicable if you are a HSCPA member in good standing.
Early Registration Non-Member Fee
Applicable if you are not a HSCPA and register by November 21, 2019.
Applicable if you are not a HSCPA member.
CPE ChoiceLearn more about CPE Choice.
|CPE Choice Fee||$250.00|