1040 Preparation and Planning 13: Itemized Deductions Part 2 (2018)

Author: Barbara Weltman, Sidney Kess

CPE Credit:  1 hour for CPAs
1 hour Federal Tax Related for EAs and OTRPs
1 hour Federal Tax Law for CTEC

This course reviews the following itemized deductions: charitable contribution deductions, including which organizations qualify to receive deductible contributions, how different types of contributions are handled, and substantiation requirements; casualty and theft losses; unreimbursed employee business deductions; and other miscellaneous itemized deductions. It also discusses the phase-out for high-income taxpayers.

Publication Date: November 2017

Designed For
Tax practitioners

Topics Covered

  • Charitable contribution deductions
  • Casualty theft and losses
  • Unreimbursed employee business deductions
  • Itemized deduction phase-out
  • Miscellaneous itemized deducions

Learning Objectives

  • Figure charitable contribution deductions and comply with substantiation requirements
  • Identify the rules for determining casualty and theft losses
  • Figure unreimbursed employee business deductions
  • Determine other miscellaneous itemized deductions
  • Figure the phase-out of itemized deductions for high-income taxpayers


Instructional Method

NASBA Field of Study
Taxes (1 hour)

Program Prerequisites

Advance Preparation

Registration Options
Regular Fee $39

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