[KAUAI] Selected Topics in Individual Tax

Course Details

Date

Monday, December 7, 2020

8:30am – 4:30pm
(Registration: 8:00am)

Location

Gaylord's at Kilohana

3-2087 Kaumualii Highway

Lihue, HI 96766

808-245-9593

View Map

Course Number

STIT-K

CPE Credit

8.0 hours CPE credit

Instructor

Level of Knowledge

Intermediate

Vendor

Accountant's Education Services (AES)

Prerequisites

Basic understanding of individual taxation

Description

To be determined if live or virtual 

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.

Objectives

Discuss the latest changes and legislative developments affecting individuals and the continuing 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 after the FCAA
Discuss the passive activity loss rules, including self-charged interest
Discuss the rules that apply to the calculation of depreciation, including bonus depreciation, luxury automobiles, half-year and mid-quarter conventions, 179 additional first-year depreciation, and qualified improvement property

Course Pricing

Early Registration Member Fee

Applicable if you are a HSCPA member in good standing and register by November 19, 2020.

$280.00
Member Fee

Applicable if you are a HSCPA member in good standing.

$330.00
Early Registration Non-Member Fee

Applicable if you are not a HSCPA and register by November 19, 2020.

$430.00
Non-Member Fee

Applicable if you are not a HSCPA member.

$480.00
Your Price $430.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

View All Courses