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Professional Development and Event Catalog

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Surgent's Guide to Partner Capital Account Reporting

Thursday, Jan. 28   2:00pm - 4:00pm

Online

2.00 Credits

Member Price: $99

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Accounting and finance professionals are responsible for presenting partner capital accounts on the tax basis. But what does this mean and how have rules changed in recent years regarding partner capital accounts? This webinar covers exactly that. For accounting and finance professionals preparing partnership 1065 forms, this course explains these complex rules in practical and understandable terms.

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Entertainment, Meals and Travel Expenses: Review and Update

Thursday, Jan. 28   3:30pm - 5:30pm

Online

2.00 Credits

Member Price: $89

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This program reviews the statutory and regulatory guidance as they relate to fringe benefits. There will be an emphasis on entertainment, meals and business transportation expenses, including qualified employer-provided parking, with a focus on planning opportunities. Recent federal tax legislation, cases and rulings will also be addressed. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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Tax Implications of Retirement Plan Distributions

Thursday, Jan. 28   5:00pm - 6:00pm

Online

1.00 Credits

Member Price: $55

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Navigating IRS Authorizations: Form 2848 and Form 8821

Friday, Jan. 29   9:00am - 11:00am

Online

2.00 Credits

Member Price: $89

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Providing a practical overview of the IRS Power of Attorney, Form 2848, and IRS Tax Information Authorization, Form 8821. Participants will explore the differences between these forms, understand when each is required, and how to comply with IRS requirements for representing clients and accessing their tax information. The course will cover practical issues, ethical considerations, and best practices for managing client authorizations through the IRS Centralized Authorization File (CAF) system. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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Reviewing S Corporation Tax Returns: What Are You Missing?

Friday, Jan. 29   9:00am - 1:00pm

Online

4.00 Credits

Member Price: $139

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Training your reviewer's eye The complexity of S corporation tax law presents a formidable challenge to tax practitioners for accurate compliance and reporting of S corporation activities. The course identifies the common errors practitioners make on S corporation tax returns that review staff should spot. Four returns for you to review Learners can fine-tune their reviewing skills by examining case studies of sample tax returns that may warrant additional information from the client and areas of tax law where proper treatment requires additional analysis and information. Issues discussed include: Income and deductions Schedule K-1 reporting requirements Schedule K-2 and K-3 reporting requirements and the domestic filing exception The tax return in each case study contains errors or inaccuracies, giving learners the opportunity to apply their reviewing skills. Developed with H.R. 1, commonly referred to as OBBBA, in mind, these case studies reflect the realities of reviewing S corporation returns today.

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Surgent's Fiduciary Income Tax Returns – Form 1041 Workshop with Filled-in Forms

Friday, Jan. 29   9:00am - 5:00pm

Online

8.00 Credits

Member Price: $279

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This course is designed as a comprehensive guide to the core concepts of trust and estate income tax preparation. The course explains the common terminology and complicated income tax rules of estates and trusts, fiduciary accounting, and an introduction to or refresher on preparing Form 1041. This practical, over 300-page manual is an excellent reference source for your practice, which begins with quite simple cases. Building upon that base throughout the manual, the course ends with two complicated preparation cases, one trust and one estate, each with filled-in forms.

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Surgent's Comparing and Contrasting Retirement Plans for Small- and Medium-Sized Businesses

Friday, Jan. 29   10:00am - 12:00pm

Online

2.00 Credits

Member Price: $99

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Clients often ask accounting and finance professionals whether they have the "best" pension plan and whether they are using it to its maximum advantage. This program explains how various pension plans work and analyzes why a small or medium-sized business owner would choose one plan over another.

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The One Big Beautiful Bill: 2025 Tax Legislation

Friday, Jan. 29   10:00am - 2:00pm

Online

4.00 Credits

Member Price: $149

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The President signed on July 4, 2025, one of most consequential tax legislation in recent years. The well-informed tax practitioner will want to stay abreast of these developments! This course will start with a short background of this legislation as it made its way through Congress and to the President's desk. We will then review the final provisions that was approved by the Senate and passed by the House. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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LLCs and S Corporations: A Comparative Analysis

Friday, Jan. 29   10:00am - 6:00pm

Online

8.00 Credits

Member Price: $239

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This course focuses on the most common aspects and tax implications of Limited Liability Companies and S Corporations. It will further compare forms of entities, along with corporate formalities compliance issues of each entity type. Electing Subchapter S status as well as reviewing the mechanics of electing Subchapter S status will be discussed. Highlights of entity specific tax forms will be discussed, as well as accountable plans, taxable fringe benefits, officer reasonable compensation, estate planning, business continuation planning and audit strategies. Schedules K-1, K-2, K-3, and effectively connected income will be reviewed in this course as well. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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Written Information Security Plans

Friday, Jan. 29   12:00pm - 1:00pm

Online

1.00 Credits

Member Price: $55

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Thsi course provides a comprehensive overview of Written Information Security Plans (WISP), focusing on their purpose, requirements, and implentation. All PTIN holders must certify they have a WISP prior to renewal, along with certifying the training of employees, staff and contractors as necessary. Participants will explore the history and legal foundation of WISP under the Gramm-Leach-Bliley Act, and how compliances is enforsed through IRS Circular 230, AICPA Statments of Standards, The American Bar Associations and the Federal Trade Commission (FTC). This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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Business Tax Update: OBBA and Recent Developments

Friday, Jan. 29   12:30pm - 2:30pm

Online

2.00 Credits

Member Price: $89

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Surgent's Depreciation Rules for Bonus and Section 179 Expensing

Friday, Jan. 29   1:00pm - 3:00pm

Online

2.00 Credits

Member Price: $99

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Thanks to the One Big Beautiful Bill Act (OBBBA) passed in 2025, 100% bonus depreciation is now permanently available for new and used assets. OBBBA has restored 100% bonus depreciation and increased the depreciation that can be taken under Section 179. OBBBA also provided a new, important depreciation topic — qualified production property. These topics, covered extensively in the program, are vital for tax practitioners advising business taxpayers.

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Surgent's Taking Advantage of Installment Sales

Friday, Jan. 29   1:00pm - 3:00pm

Online

2.00 Credits

Member Price: $99

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When real property is sold for a gain, we always try to find ways to defer recognizing income so that it won't be necessary to send a check to Uncle Sam. There is a provision within the Internal Revenue Code that allows the taxpayer to defer recognition of immediate taxable gain in the year of sale known as an "installment sale." Knowing how and when to utilize this provision makes the Accounting and Finance Professionals very valuable to either their client or the entity they work for. We will also discuss recent proposals that could impact the future of this provision. Please Note: due to overlap with the ISL4 course, customers should not take both.

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Surgent's Tax Research

Friday, Jan. 29   1:00pm - 3:00pm

Online

2.00 Credits

Member Price: $99

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Answering clients' tax questions accurately and on time is a key challenge for tax practitioners. Through simple, plain language explanations and examples, this course will help practitioners perform tax research more efficiently by describing the structure of the primary sources, highlighting the differences between primary and secondary sources, and detailing the steps in the tax research process.

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Reviewing Partnership Tax Returns: What Are You Missing?

Friday, Jan. 29   1:00pm - 5:00pm

Online

4.00 Credits

Member Price: $139

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Ways to avoid common errors A thorough review can spot errors that are commonly missed during the preparation of a partnership or LLC return. Course materials are designed to sharpen your reviewer skills by examining case studies and discussing complex LLC and partnership issues often missed by staff tax return preparers. Four case studies, four opportunities to apply your reviewing skills The course's case study-based approach is designed to increase comprehension and retention. Each case includes a narrative and a full 2025 tax return, developed to include the effects of H.R. 1, commonly referred to as OBBBA. Learners are encouraged to spot errors made in the returns and potential areas for improvement. Partnership tax filing requirements Course materials discuss the filing requirements for Schedules K-2 and K-3, including the availability of the domestic filing exception.

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Surgent's Getting Ready for Busy Season: Key Changes Every Tax Practitioner Should Know

Friday, Jan. 29   1:30pm - 5:00pm

Online

4.00 Credits

Member Price: $159

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Getting ready for busy season involves not only knowing what's new for the current year but also understanding how the changing limits, phaseouts, and other rules apply to current-year returns. With OBBBA enactment over the past few years, the present course will constitute a one-stop "shop" that brings you the essential individual tax information. In addition, this course provides an up-to-date review of important tax form changes, new tax forms, new limitations, key developments as they are reflected in the IRS forms, IRS filing issues, and deadlines that will be invaluable to attendees who prepare tax returns during busy season.

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What If Your Client Didn't Take Reasonable Compensation

Saturday, Jan. 30   9:00am - 10:00am

Online

1.00 Credits

Member Price: $55

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Are you a new advisor handling S Corp clients, or perhaps a seasoned professional facing this common scenario: "My S Corp client didn't take reasonable compensation last year. Now what?" Knowing that reasonable compensation isn't just a tax obligation, but a strategic financial decision, you need to be armed with expert knowledge to help your client navigate this situation. Join us to discuss IRS regulations, understand preventive measures, and address challenges within the year. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

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LEARNING PATH: Staff Accountant Core Foundations

Monday, Feb. 1   3:00am  -  Sunday, Feb. 28   1:00pm

Online

10.00 Credits

Member Price: $259

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LEARNING PATH: Compliance in a Box

Monday, Feb. 1   3:00am  -  Sunday, Feb. 28   11:00pm

Online

20.00 Credits

Member Price: $449

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Surgent's Preparing Individual Tax Returns for New Staff and Paraprofessionals

Monday, Feb. 1   9:00am - 5:00pm

Online

8.00 Credits

Member Price: $279

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The objective of this course is to train new staff accountants, data processing employees, paraprofessionals, and bookkeepers to prepare a moderately complex federal individual income tax return (Form 1040). Over the years, thousands of new staff have received practical, hands-on experience to become familiar with tax forms. This course covers the latest tax law changes, making it essential for your new staff.

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