Leading Individual Tax Developments and Planning: Year To Date (Currently Unavailable)

Date: Wednesday, November 27, 2019
Instructor: Annette Nellen
Begin Time:  8:00am Pacific Time
9:00am Mountain Time
10:00am Central Time
11:00am Eastern Time
CPE Credit:  2 hours for CPAs
2 hours Federal Tax Law Updates for EAs and OTRPs
2 hours Federal Tax Updates for CTEC

A review of significant cases and IRS rulings for 2019 and their relevance for tax planning for year-end (and beyond).

Topics Covered

  • TCJA guidance including for the SALT cap, and Section 199A
  • Significant judicial decisions on IRS authority, business vs. hobby, charitable contributions, and filing status
  • IRS developments on data security, transcripts, and virtual currency
  • Key changes for 2019 individual tax forms
  • Legislative developments on extenders, technical corrections and more
  • Due diligence and planning considerations per 2019 tax developments relevant to individuals

Learning Objectives

  • Recognize major judicial decisions of 2019 affecting federal income taxes for individuals
  • Identify IRS information campaigns for practitioners on data security
  • Describe what guidance the IRS has issued to date for TCJA changes affecting individuals
  • Identify recent guidance and IRS focus on virtual currency transactions
  • Recognize how various 2019 changes can affect due diligence and year end planning

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Basic understanding of tax preparation.

Advance Preparation
None

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