Taxation

CPE247.com Registry # 115738 is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Express Courses
Express Courses
Ultimate Tax
Ultimate Tax


 Title  Credit  Format  Price  View
+    2019 Tax Cuts and Jobs Act - Quick Review Individual Tax Reform 1 Online $9.95 View

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. This course will provide a quick review of the entire Tax Cuts and Jobs Act Bill (H.R.1.). This course will provide a summary description of all provisions referenced in the Tax Cuts and Jobs Act and will identify the provisions that were changed individual tax reform.

Learning Objectives

At the end of this course, students will be able to:

  • Review the Individual Tax Reform provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
  • Recognize the tax rate changes for the four types of individual taxpayers;
  • Recognize the new standard deduction amounts for the four types of individual taxpayers; and
  • Identify the effective date for all individual tax provisions in the Tax Cuts and Jobs Act.

 

Complete, no additional material needed
Advance Preparation :
None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 Tax Cuts and Jobs Act - Quick Review Complete Bill 3 Online $24.99 View

Introduction

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. This course will provide a quick review of the entire Tax Cuts and Jobs Act Bill (H.R.1.). This course will provide a summary description of all provisions referenced in the Tax Cuts and Jobs Act. This description will identify the provisions that were changed for individual tax reform, business tax reform, exempt organizations and international tax provisions.


Learning Objectives

At the end of this course, students will be able to:

  • Review the Individual Tax Reform provisions and identify the provisions that have been changed with the Tax Cuts and Jobs Act;
  • Review the Business Tax Reform provisions and identify the provisions that have been changed with the Tax Cuts and Jobs Act;
  • Review the Exempt Organizations provisions and identify the provisions that have been changed with the Tax Cuts and Jobs Act;
  • Review the International Tax provisions and identify the provisions that have been changed with the Tax Cuts and Jobs Act.
  • Identify the effective date for all individual tax provisions in the Tax Cuts and Jobs Act.

 

 

Complete, no additional material needed
Advance Preparation :
None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 Tax Cuts and Jobs Act International Tax Provisions 8 Online $69.00 View

 Introduction

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International Provisions. This course will provide a thorough review of the International Provisions portion of the Tax Cuts and Jobs Act Bill (H.R.1.). Part 1 of this course will provide a summary description of all provisions referenced in the International Provisions section of the Tax Cuts and Jobs Act. It will identify which sections changed and which remained the same. Each provision will reference a more detailed description of the provision in Part 2 of this course.  The detailed description will review the current law, provide a detailed description of the change and identify the effective date that the provision will become effective. 

Learning Objectives

At the end of this course, students will be able to:

  • Review the International Tax provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act.
  • Recognize the tax rate changes associated with Subpart F
  • Identify the changes to foreign income taxation that were implemented with the Tax Cuts and Jobs Act
  • Recognize where to find more information about each provision in part 2 of this course; and
  • Identify the effective dates for the International Tax Provisions portion of the Tax Cuts and Jobs Act.

Complete, no additional material needed
Advance Preparation :
None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 Tax Cuts and Jobs Act - Individual Tax Reform 8 Online $69.99 View

 Introduction

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This course will provide a thorough review of the Individual Tax Reform portion of the Tax Cuts and Jobs Act Bill (H.R.1.). Part 1 of this course will provide a summary description of all provisions referenced in the Individual Tax Reform section of the Tax Cuts and Jobs Act. It will identify which sections changed and which remained the same. Each provision will reference a more detailed description of the provision in Part 2 of this course.  The detailed description will review the current law, provide a detailed description of the change and identify the effective date that the provision will become effective.

Learning Objectives

At the end of this course, students will be able to:

  • Review the Individual Tax Reform provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
  • Recognize the tax rate changes for the four types of individual taxpayers
  • Recognize the new standard deduction amounts for the four types of individual taxpayers
  • Identify where to find more information about each provision in part 2 of this course; and
  • Identify the effective date for all individual tax provisions in the Tax Cuts and Jobs Act.


Additional Contents : Complete, no additional material needed

Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 Tax Cuts and Jobs Act - Exempt Organizations 1 Online $12.95 View

Introduction

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This course will provide a thorough review of the Exempt Organizations portion of the Tax Cuts and Jobs Act Bill (H.R.1.). Part 1 of this course will provide a summary description of all provisions referenced in the Exempt Organizations section of the Tax Cuts and Jobs Act. It will identify which sections changed and which remained the same. Each provision will reference a more detailed description of the provision in Part 2 of this course.  The detailed description will review the current law, provide a detailed description of the change and identify the effective date that the provision will become effective.

Learning Objectives

At the end of this course, students will be able to:

  • Review the Exempt Organizations Tax Reform provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
  • Identify where to find more information about each provision; and
  • Identify the effective date for all individual tax provisions in the Tax Cuts and Jobs Act.

Additional Contents :

 

Complete, no additional material needed
Advance Preparation :
None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 Tax Cuts and Jobs Act Complete Review 29 Online $199.00 View

Introduction

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. This course will provide a thorough review of the entire Tax Cuts and Jobs Act Bill (H.R.1.). The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. Part 1 of this course will provide a summary description of all provisions referenced in the Tax Cuts and Jobs Act for each of the primary sections. This description will identify the provisions that were changed and the provisions that were not changed for individual tax reform, business tax reform, exempt organizations and international tax provisions. The description also provides a reference to a more detailed description of the provision in Part 2 of this course.  The detailed description will review the current law, provide a detailed description of the change and identify the effective date that the provision will become effective.

Learning Objectives

At the end of this course, students will be able to:

  • Review the Individual Tax Reform provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
  • Review the Business Tax Reform provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
  • Review the Exempt Organizations provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
  • Review the International Tax provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act.
  • Identify where to find more information about each provision in part 2 of this course; and
  • Identify the effective date for all provisions in the Tax Cuts and Jobs Act.

Additional Contents :

Complete, no additional material needed

Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 Tax Cuts and Jobs Act - Business Tax Reform 13 Online $159.00 View

Introduction

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This course will provide a thorough review of the Business Tax Reform portion of the Tax Cuts and Jobs Act Bill (H.R.1.). Part 1 of this course will provide a summary description of all provisions referenced in the Business Tax Reform section of the Tax Cuts and Jobs Act. It will identify which sections changed and which remained the same. Each provision will reference a more detailed description of the provision in Part 2 of this course.  The detailed description will review the current law, provide a detailed description of the change and identify the effective date that the provision will become effective.

Learning Objectives

At the end of this course, students will be able to:

  • Review the Business Tax Reform provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
  • Identify the new modified corporate tax rates for tax years beginning after December 31, 2017;
  • Recognize the new charitable contribution rules that apply to corporations;
  • Identify where to find more information about each provision in part 2 of this course; and
  • Identify the effective date for all provisions in the Tax Cuts and Jobs Act.

Additional Contents :

 

Complete, no additional material needed
Advance Preparation :
None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 TCJA Gift Tax changes 3 Online $29.99 View

Introduction

Gifts are a commonly used method to reduce the amount of estate taxes owed. The Tax Cuts and Jobs Act made changes the affect gift taxes. This course has been updated to reflect all current changes to tax law as practitioners prepare returns in 2019. This course will explore the topic of gift taxes. It will explain when gifts are free of tax liability and identify various scenarios where filing a gift tax return is required.

Learning Objectives

At the end of this course, students will be

  • Describe what financial transactions constitute a gift.
  • Recognize when a gift transaction is completed.
  • Identify the annual gift exclusion amount.
  • Differentiate between present interest and future interest gifts.
  • Recognize the types of gifts that are not subject to gift taxes.
  • Recognize the benefits of gift splitting.
  • Identify the form that is used for gift taxes and the due date for submitting it.

Additional Contents :

 

Complete, no additional material needed
Advance Preparation :
None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 TCJA Estate, Gift and Generation Skipping Transfer Taxes changes 8 Online $79.99 View

Introduction

Estate taxes are one of the taxes covered by the IRS’s unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will discuss estate planning and estate taxes. This course will describe the tools that are available for estate planning and will define the benefits of using each tool. This course will describe how to identify what is included in the gross estate and demonstrate how to calculate the gross estate amounts.

Learning Objectives

At the end of this course, students will be

  • Describe estate taxes and the purpose of estate taxes according to the Internal Revenue Code (IRC),
  • Identify the various types of trusts that can be used for estate planning,
  • Recognize what is included in the gross estate of a decedent,
  • Calculate the gross estate of a decedent,
  • Recognize the various deductions and credits available when calculating the gross estate of a decedent, and
  • Describe the purpose of Generation Skipping Transfers and the Generation Skipping Transfer Tax according to the IRC.

Additional Contents :

 

Complete, no additional material needed
Advance Preparation :
None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 Tax Cuts and Jobs Act Quick Review Business Tax Reform 1 Online $9.95 View

Introduction

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. This course will provide a quick review of the Business portion of the Tax Cuts and Jobs Act Bill (H.R.1.). This course will provide a summary description of all provisions referenced in the Tax Cuts and Jobs Act. This description will identify the provisions that were changed for business tax reform.

Learning Objectives

At the end of this course, students will be able to:

  • Review the Business Tax Reform provisions and identify the provisions that have been changed and the provisions that were not changed with the Tax Cuts and Jobs Act;
  • Identify the new modified corporate tax rates for tax years beginning after December 31, 2017;
  • Recognize the new charitable contribution rules that apply to corporations;
  • Identify the effective date for all provisions in the Tax Cuts and Jobs Act.

Complete, no additional material needed
Advance Preparation :
None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 TCJA Individual Retirement Accounts Changes 4 Online $39.99 View

Introduction

Individual retirement accounts are investing tools that permit individuals to set aside money for retirement in a way that is preferential from a tax standpoint. This course will review the following types of IRA account types: Traditional IRAs, Roth IRAs, SIMPLE IRAs and SEP IRAs. This course will describe who is allowed to open and contribute to an IRA account during the taxable year. This course will identify when contributes are deductible and when they are not deductible. This course will describe the time allowed to rollover distributions and the ramifications of not completing rollovers within the allotted time. Finally, this course will describe when taxpayers are permitted to take distributions from an IRA account.

Course Objectives

At the end of this course, students will be able to:

  • Identify the requirements for serving as a trustee for an IRA account.
  • Recognize the requirements for opening a traditional IRA account.
  • Recognize the maximum contribution that can be made by a taxpayer to an IRA account.
  • Calculate the amount of for a partial deduction to an IRA account.
  • Identify when a taxpayer must start receiving distributions form an IRA account.
  • Calculate the amount of minimum distributions from an IRA account.
  • Recognize prohibited transactions for an IRA account.
  • Recognize the maximum contribution that can be made by a taxpayer to a Roth IRA account.


Additional Contents :

 

Complete, no additional material needed
Advance Preparation :
None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence
Course Declaration :
Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
C
lick here to view cancelation and record retention policies

+    2019 TCJA Value Pack 139 Online $219.00 View

Have questions about the new Tax Cut & Jobs Act?

Let CPE247 give you the answers. Our new TCJA Value Pack is the ultimate guide to the new tax legislation.  This 16 course package will answer all the questions you may have with in-depth and detailed explanations and examples. 

The author breaks down tax changes in individual, business, gift, corporate, and other topics


The TCJA Value Pack is Continuing Education the Way It Should Be. 
We have simplified our program with a 1,2,3, approach, pioneering the new way to meet your CPE needs.

  1. Select your course
  2. Complete the easy-access online exam
  3. Print your certificate instantly online.

By following these three easy steps you can complete your CPE in no time! Get started today, and take advantage of our 100% money back guarantee*.

 


The 1,2,3 Approach.

1.The TCJA Value Pack gives you access to 14 detailed courses on the Tax Cuts & Jobs act.

Courses Include:

  1. 2019 Estate Gift and Generation Skipping Transfer Taxes
  2. 2019 Gift Tax
  3. 2019 Individual Retirement Accounts
  4. TCJA – Business Tax Reform
  5. TCJA – Complete Review
  6. TCJA Exempt Organizations
  7. TCJA – Individual Tax Reform
  8. TCJA- International Tax Provisions
  9. TCJA Quick Review Business Tax Reform
  10. TCJA Quick Review Complete Bill
  11. TCJA Quick Review Individual Tax Reform
  12. TCJA Quick Review Exempt Organizations and International Tax Provisions
  13. 2019 Comprehensive Tax Update Complete
  14. 2019 Tax Update Must Know Tax Provisions for the 2019 Tax Season


2. All of the courses in the TCJA Value Pack are available immediately online, including the courses study guide, review questions, and the final exam. To complete your course, simply review the study guide and complete the easy-access online exam.

3. Once you have passed the exam, your certificate is instantly available to print for your records. In addition, as part of our service, your certificates and course records are stored and accessible from your online account, 24 hours a day, 7 days a week, indefinitely.

* Our money back guarantee allows you to review all the courses for the first 30 days. If within 30 days, if you are not satisfied, you may cancel and receive a full refund. No questions asked!

 

CPE247.com Registry # 115738 is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

 

 

 

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants :
Any CPA looking to maintain or enhance their professional competence

Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
Click here to view cancelation and record retention policies

+    Passthrough Business Deductions 199A 3 Online $39.99 View

Passthrough Business Deduction

Mini-Course Description & Study Guide

The Tax Cuts and Jobs Act (P.L. 115-97), enacted Dec. 22, 2017, created, under §199A,  a new deduction for up to 20% of qualified business income (QBI) from partnerships, limited liability companies (LLCs), S corporations, trusts, estates, and sole proprietorships for tax years beginning after Dec. 31, 2017. However, determining the §199A deduction amount and availability is a very complex multi-step process that may phase out some or all of the deduction.

In the face of this complexity, the text provides a selected overview of the basic components of this below-the-line deduction. Qualified business income, taxpayer's taxable income, wage/capital limit, specified services trade or businesses, and other key components are not only defined and calculated but their interaction is demonstrated and exampled.

 

Completion Deadline & Exam: This course, including the examination, must be completed within one year of the date of purchase. In addition, unless otherwise indicated, no correct or incorrect feedback for any exam question will be provided.

 

Course Level: Overview. This program is appropriate for professionals at all organizational levels.

 

Field of Study: Taxes

 

Prerequisite: General understanding of federal income taxation.

 

Advanced Preparation: None

Learning Assignment & Objectives

As a result of studying the assigned materials, you should be able to meet the objectives listed below.

ASSIGNMENT

At the start of the materials, participants should identify the following topics for study:

* Deduction amount

* Wage/capital limit

* Qualified business income

* Qualified trade or business

* Specify service trade or business

* De minimis regulatory rule

* Domestic business

Learning Objectives

After reading the materials, participants will be able to:

1. Recognize §199A's limited effective time period, it's complex calculation process and the general exclusions, limits, and restrictions applicable to the provision.

2. Determine the §199A deduction amount, the type of  W-2 wages used in calculating the wage/capital limit and specify how the limit impacts the amount and availability of the deduction.

3. Identify qualified business income and loss, its basic components and the ability of a taxpayer to aggregate businesses in its determination.

4. Recognize the specified services trade or business exclusion, the listed excluded services and the important exceptions provided by the regulatory de minimis rule. Identify a domestic trade or business.

After studying the materials, answer the exam questions 1 to 15.

Notice

This course and test have been adapted from materials and information contained in the above text and any supplemental material provided. This course is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional advice and assumes no liability whatsoever in connection with its use. Since laws are constantly changing, and are subject to differing interpretations, we urge you to do additional research and consult appropriate experts before relying on the information contained in this course to render professional advice.


+    Estate Taxes for 2019 6 Online $59.99 View

Introduction

Estate taxes are one of the taxes covered by the IRS’s unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will discuss estate planning and estate taxes. This course will describe the tools that are available for estate planning and will define the benefits of using each tool. This course will describe how to identify what is included in the gross estate and demonstrate how to calculate the gross estate amounts. This course has been updated to reflect all current changes to tax law and amounts for 2019.

Learning Objectives

At the end of this course, students will be

·         Describe estate taxes and the purpose of estate taxes according to the Internal Revenue Code (IRC),

·         Identify the various types of trusts that can be used for estate planning,

·         Recognize what is included in the gross estate of a decedent,

·         Calculate the gross estate of a decedent,

·         Recognize the various deductions and credits available when calculating the gross estate of a decedent,

·         Recognize the benefits of electing portability and calculating portability exemption amounts, and

·         Describe the purpose of Generation Skipping Transfers and the Generation Skipping Transfer Tax according to the IRC.

 

CPE Credit: 6 CPE for CPAs and EAs

Level: Intermediate

Instructional Method: Self-Study

NASBA Field of Study: Taxes

Program Prerequisites: Basic understanding of federal income taxation and estate concepts.

Advanced Preparation: None