Webinar
Technical Business Practice Issues and Tax Forms for Experienced Practitioners
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Friday, December 6, 2024
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8.00CREDITSTaxes
Don't let the title frighten you. It is critical that staff be trained on the increasingly complex forms-related issues that challenge them each busy season. This course will help experienced staff focus on the essential amidst the cacophony of IRS and legislative changes and avoid costly mistakes.
This course brings to the forefront advanced preparation issues, from individual returns to flow-through entities such as S corporations, LLCs, and partnerships.
Objectives
- Properly complete several tax forms related to certain advanced technical issues which arise in preparing Forms 1065 and 1120-S
- Understand advanced technical practice issues facing practitioners today
Highlights
- Schedules K-2 and K-3 and filing exceptions
- Form 7203
- IRS Tax Pro Account
- IRS modernization initiatives
- Information Returns Intake System (IRIS)
- Identity Theft warnings
- IRS guidance for the marijuana industry
- “Recycled” Form 1099-NEC to report nonemployee compensation
- Form 1065 steps for reporting capital
- Centralized audit regime; late filing penalties and small partnership relief
- “Substance over Form” argument of shareholder loans
- Advanced study of “At-Risk” loans
- Employer W-2 correction requests
- White House 2024 Budget Points
- Don't get caught watching the paint dry -- What is hot and new
- What is terminating S corporations today?
- Special allocation issues of §704
- Final regulations for allocating depreciation recapture to partners and members of LLCs