Tax Cuts and Jobs Act: Deep Dive into Depreciation Changes (Completed)

Maximize and Apply Depreciation Changes under Tax Reform

Experienced practitioner and instructor Greg White, CPA, will lead this deep-dive two-hour CPE webinar on the specific depreciation changes made by the Tax Cuts and Jobs Act of 2017 (TCJA). How will bonus depreciation work now? What about Section 179? Get the answers to these questions and more in this focused program looking at what has changed under the new tax law.

Who Should Attend
CPAs, EAs, and tax return professionals in public practice and tax staff in private practice who have some experience with tax depreciation.

Topics Covered

• Bonus depreciation after the Tax Cuts and Jobs Act
• §179 and its application to real property
• How and when the de minimis rules can be used on residential real property remodels

Learning Objectives

• Determine the best depreciation method for real estate improvements, including Tax Cuts and Jobs Act (TCJA) changes
• Apply effective dates for the new rules
• Apply the new rules for de minimis expensing updated for changes in the Tax Cuts and Jobs Act
• Apply changes to §179 made in the Tax Cuts and Jobs Act

Level
Intermediate

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
Some knowledge of tax depreciation concepts.

Advance Preparation
None