Surgent's Federal Tax Camp
Online
8.00 Credits
Member Price $279.00
Price will increase by $35 after 11/24
Non-Member Price $399.00
Price will increase by $35 after 11/24
Overview
Tax practitioners have been hard-pressed to keep up with recent legislation and new IRS guidance. In this course, tax advisors will be fully updated on the most important legislative and regulatory developments of the season as well as major trends and changes in the case law, with a view toward planning considerations. This course is continually updated to reflect enacted legislation.
Objectives
Highlights
- Comprehensive coverage of the One Big Beautiful Bill Act (OBBBA), including a tip income exemption, overtime pay relief, Social Security tax exemption, temporary senior deduction, Trump accounts, auto loan interest deductibility, SALT deduction modifications, a lower corporate tax rate, restoration of 100% bonus depreciation, immediate R&D expensing, Qualified Small Business Stock Exclusion, charitable contribution deduction, Form 1099 reporting thresholds, and permanent extension of select TCJA provisions.
- Digital Assets & Tax Implications – understand the new Form 1099-DA for reporting digital asset transactions, along with updated IRS guidance on cryptocurrencies, NFTs, and broker responsibilities.
- Artificial Intelligence – discover how AI and generative tools are transforming tax practices, as well as how the IRS is leveraging AI to enhance audit selection
- Form 1099-K reporting requirements – understand the evolving IRS thresholds and rules for third-party payment platforms.
- Sale of Passthrough Entity Interests & Net Investment Income Tax – analyze the tax implications of selling interests in passthrough entities, including relevant examples, and how the Net Investment Income Tax (NIIT) applies to these transactions.
- Timely coverage of breaking tax legislation.
- Practice aids, including all the numbers applicable for the current year -- inflation-adjusted amounts, mileage rates, retirement contributions, and more.
- Advanced practice, reporting, and other issues intertwined with advanced planning and discussion ideas
planning and discussion ideas.
Designed For
CPAs who need to know the latest tax law changes in all areas of practice, whether newly licensed or a seasoned professional
Prerequisites
Experience with individual and business clients
Preparation
None
Notice
By registering for this program and, accordingly, receiving the eMaterials, you’re acknowledging that you understand both the copyright restrictions on your eMaterials and the CTCPA cancellation policy.
Leader(s):
Leader Bios
Susan Smith, Surgent McCoy CPE, LLC
Susan Smith, CPA Susan Smith manages her own firm specializing in tax planning for individuals and business owners and is also a frequent speaker at tax conferences. Smith was a Senior Manager in the tax departments of Price Waterhouse and Peat Marwick (the predecessor of KPMG). While at Price Waterhouse, she also held the national specialist designation for the real estate and partnership tax practices. During her time at Peat Marwick, Smith led the real estate and tax practices locally. She was an associate adjunct professor at Widener University in the master’s taxation program. Her ratings have consistently exceeded 4.8 on a scale of 5.0. Smith is a four-time recipient of the James L. McCoy Discussion Leader of the Year Award for excellence in teaching. And in 2015, 2016, and 2018, she received the Surgent Outstanding Discussion Leader Award because of her consistently high evaluations for knowledge and presentation skills. Smith earned her Bachelor of Business Administration degree with an accounting concentration, from the University of Toledo.
Non-Member Price $399.00
Member Price $279.00