Section 199A Advanced Issues
Jun
6
2:00 PM14:00

Section 199A Advanced Issues

ComPASS holders are already registered for this course.

Click here to purchase this course.

IRS Program Number NMVBP-T-00137-19-O

Instructor: Thomas A. Gorczynski, EA, USTCP

Practitioners working with Section 199A are encountering questions and problems in trying to apply new law to client issues.  Topics will include determining if an activity is a trade or business, including rental activities and other ambiguous situations, reviewing the calculations and related technical issues for taxpayers over the taxable income threshold, correct reporting on pass-through entity returns, and demonstrating how loss limitation provisions impact the deduction, including pre-2018 carryforwards, among others.  

Learning Objectives

  • Determine when an activity is a trade or business for Section 199A purposes, including rental activities and other ambiguous situations.

  • Review the overall computational mechanism and related technical issues for taxpayers over the taxable income threshold.

  • Understand how to correctly report Section 199A information on a pass-through entity return.

  • Calculate the Section 199A deduction for a taxpayer with multiple qualified trades or businesses and different types of pass-through entities.

  • Demonstrate how loss limitation provisions impact the Section 199A deduction, including pre-2018 carryforwards.

  • Review and understand other technical and logistical issues that came up during the 2018 filing season.

    Click on the course title for additional information.

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Tax Court Cases of Interest
Jun
13
2:00 PM14:00

Tax Court Cases of Interest

ComPASS holders are already registered for this course.

Click here to purchase this course.

IRS Program Number NMVBP-T-00122-19-O

Instructor: Sherrill L. Trovato, EA, USTCP

This course provides a review of the types of opinions issued by the Tax Court and a look at recent Tax Court cases of interest to the tax professional.  The class focus will be on cases illustrating key areas of law relevant for tax preparation and tax controversy representation of common exam and collection issues.

Learning Objectives

  • Compare and contrast the TC Opinion, TC Memorandum and TC Summary opinions.

  • Discuss how to use a Tax Court case when representing a taxpayer in examination, collection or Appeals.

  • Understand how to apply a Tax Court case's reasoning and holding to a client situation.

    Click on the course title for additional information.

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2019 Live Webinar Schedule - All Begin at 2PM ET
Dec
31
2:00 PM14:00

2019 Live Webinar Schedule - All Begin at 2PM ET

We have the following live webinars scheduled for 2019. Registration for each event will open approximately 2 months prior to the event. We anticipate adding to this list as the year continues.

May 16, 2019 - Advanced Rental Issues - Thomas Gorczynski, EA USTCP

June 6, 2019 - Advanced §199A Issues - Thomas Gorczynski, EA USTCP

June 13, 2019 - Tax Court Cases of Interest - Sherrill Trovato, EA, USTCP

July 11, 2019 - Ethics - Thomas Gorczynski, EA, USTCP

August 8, 2019 - GILTI Take 2: What We Know Now - Mary Beth Lougen, EA, USTCP

September 12, 2019 - Using Business and Rental Losses - Kevin Huston, EA, USTCP

October 17, 2019 - International Tax Topic To Be Determined - Mary Beth Lougen, EA, USTCP

November 14, 2019 - Penalty Abatement Strategies - Thomas Gorczynski, EA, USTCP

December 12, 2019 - Individual Tax Update - Kevin Huston, EA, USTCP

December 17, 2019 - Business Tax Update - Thomas Gorczynski, EA, USTCP

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2019-2020 Webinar Season ComPASS
May
1
to May 15

2019-2020 Webinar Season ComPASS

Last day to purchase ComPASS season pass was Wednesday, May 15th

Compass Tax Educators is offering an all-access pass to its live webinar events from May 1, 2019 through April 30, 2020.  You can earn 24 CE/CPE for one annual flat rate!

Your ComPASS purchase includes:

  • Attendance at all live webinar events from May 1, 2019 through April 30, 2020.  This includes scheduled, bonus, and premium webinars.

  • Replay access for all live webinar events from May 1, 2019 through April 30, 2020.

  • On-demand access for any missed live webinar events (note: on-demand webinars currently do not provide NASBA CPE credit for CPAs).

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