This course reviews the use and application of Circular 230 and an active income tax preparation through case studies of advertising, cashing checks, hiring, PTIN and EA requirements, the AFSP program, consent and disclosure rules. We also provide reference for authoritative guidance.

You’ve been waiting for clear guidance on how to handle the tax aspects of vacation home rentals and here it is. We guide you through allocated expenses, where to report, loss limits and more

You’ve been waiting for clear guidance on how to handle the tax aspects of vacation home rentals and here it is. We guide you through allocated expenses, where to report, loss limits and more

This class should enable the student to understand the terminology used in cryptocurrency taxation. It then guides the student through the individual tax aspects of sales, purchases, mining, accepting crypto as business revenue, staking, lending and more.

This class should enable the student to understand the terminology used in cryptocurrency taxation. It then guides the student through the individual tax aspects of sales, purchases, mining, accepting crypto as business revenue, staking, lending and more.

The ‘Complete Retirement Guide’ will consist of overviews for each of the following: Business Pension plans, IRAs, Roths & Conversions & Retirement Distributions and has been updated to include the latest retirement changes from Secure Act 2.0 and the new 2025 Tax Acts.

The ‘Complete Retirement Guide’ will consist of overviews for each of the following: Business Pension plans, IRAs, Roths & Conversions & Retirement Distributions and has been updated to include the latest retirement changes from Secure Act 2.0 and the new 2025 Tax Acts.

The course reviews depreciation in general and then explains basis, lives and methods. It is followed by detailed discussions of Sec. 179, bonus and luxury property and the related qualification rules and limits. It concludes with similar examinations of amortization, depletion and fixing errors.

A review of 2025 filing requirements for Forms 709 and 706.

This manual is a reference for tax professionals preparing individual returns with guidance for which IRS forms need to be filed for individual US taxpayers, as will as which forms need to be filed directly with FinCen.

This course reviews the advantages and disadvantages of like kind exchanges. It reviews all 4 types of exchanges; the deferred exchange, the simultaneous exchange, the build-to-suit exchange and the reverse exchange, as well as the new combination reverse and forward exchange. It also covers personal property exchanges, traps and pitfalls in exchanges, and works through Continue reading "Like Kind Exchanges"...

In this course you will receive an overview of various retirement plans and their top heavy rules, rollovers, vesting, and Safe Harbors. In addition, you will be able to define Money Purchase Plan and SEP-IRAs as well as identify the properties of SIMPLE plans and apply all the new Secure Act 2.0 rules. Participants will Continue reading "Business Pension Plans"...