Self-Employment Tax: Today’s World of Sharing, LLCs, & Tax Reform (Completed)

Date: Monday, May 7, 2018
Instructor: Annette Nellen
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC

Self-employment tax has become a more frequent issue today. Every year we see court decisions involving LLCs as well as whether certain activities are businesses or hobbies. Short-term rentals, such as via Airbnb, may generate SE tax obligations. This webinar reviews the rules and issues regarding self-employment taxes, how to avoid problems, and how tax reform might change the rules and practice considerations.

Thank You gift
As our “thank you for attending” gift, firms registered for this webinar will receive a complimentary issue of Wolter Kluwer’s Journal of Passthrough Entities in electronic format.

Who Should Attend
Practitioners seeking better understanding of the self-employment rules and common issues that arise and how to avoid them.

Topics Covered

  • Basics of the self-employment tax statute and regulations
  • Types of taxpayers and activities subject to self-employment tax
  • A review of recent cases
  • Relevance of SE tax in tax reform
  • Due diligence considerations and avoiding problems

Learning Objectives

  • Identify when an individual is subject to self-employment tax
  • Recognize due diligence steps to avoid problems in the SE tax area

Level
Basic

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None

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