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Self-Study CPE
TAX LAW CHANGES: WHAT YOU NEED TO KNOW
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FOREIGN NATIONAL TAXATION - A DEEPER DIVE
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EXPATRIATE TAXATION - A DEEPER DIVE
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2018 TAX UPDATE: SO MUCH MORE NEW THAN MEETS THE EYE - WHAT LURKS BENEATH?
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PAYROLL TAX TRAIN WRECK: RESOLVING YOUR CLIENT'S PAYROLL TAX NIGHTMARE!
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TAX PREPARERS' PRAYERS ANSWERED: TAX ISSUES FOR THE CLERGY
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THE 2017 JOBS ACTS AND TAX CUTS - NEW TAX LAW UPDATE
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FEDERAL INCOME TAX CHANGES - 2018
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REDUCE EMPLOYMENT TAX EXPOSURE AND AVOID PENALTIES AND DISASTERS
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2019 TAX FILING SEASON UPDATE
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DEATH AND TAXES: ESTATE PLANNING FUNDAMENTALS FOR ACCOUNTANTS
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TAX REFORM: STRATEGIES FOR YOUR INDIVIDUAL AND SMALL BUSINESS CLIENTS
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IRS FORM 1099 REPORTING: REPORTING REQUIREMENTS
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EFFECTIVE REPRESENTATION TO ADDRESS ENFORCED COLLECTION ACTIVITY FROM THE IRS
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TAXES IN EMONEY: FINANCIAL PLANNING AFTER THE TAX CUTS AND JOBS ACT
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1099 HEADACHES
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INTRODUCTION TO INTUIT PROSERIES: TAX SOFTWARE DEMONSTRATION
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TAX REFORM AND PASS THROUGH ENTITIES §199A: PLANNING FOR PROFESSIONAL PRACTICE
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TAXATION OF IRAs AT DEATH
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TAX REFORM: OVERVIEW
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REASONABLE COMPENSATION FOR SHAREHOLDER-EMPLOYEES OF S-CORPS
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ESOPS 101: A DETAILED INTRODUCTION OF EMPLOYEE STOCK OWNERSHIP PLANS
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TAX CUTS & JOBS ACT: INDIVIDUAL TAX PREPARATION

CPE Processing Fee$30.00  Webinar TranscriptionN/A     Presentation Length Hour(s)3.0 hours  CPE3.0   3 hours for EAs (Federal Tax Update)   Course Id# - HURS9-U-00357-18-S  Subject AreaTaxes  Course LevelBasic  Instructional MethodQAS Self-Study   PrerequisitesNone  Advance PreparationNone  Recorded DateNov 29, 2018  Date OfferedNov 29, 2018 
Course Description

The Tax Cuts and Jobs Act of 2017 (TCJA), signed into law during the closing days of 2017, will significantly affect tax planning and the income tax liability for many taxpayers. This course will examine the principal changes affecting individual taxpayers made by the TCJA. 

It examines the provisions of the TCJA with increased potential to affect the taxation of individuals and which are related to changes in:


  • Individual and capital gains tax rates;

  • Standard deduction and exclusions;

  • Income and adjustments to income;

  • Itemized deductions in Form 1040 Schedule A;

  • Form 1040 Schedule C;

  • Tax credits;

  • Individual alternative minimum tax (AMT);

  • Taxation of unearned income of minor children;

  • Qualified tuition plans;

  • ABLE accounts;

  • Tax treatment of student loan indebtedness discharges;

  • Net operating losses; and

  • Affordable Care Act individual responsibility requirement.


In addition, it will consider the business-related TCJA provisions affecting individual taxpayers, including the pass-through deduction for qualified trades or businesses under IRC §199A.

Upon completion of this course, a student should be able to:

  • Recognize and apply the 2018 individual income and capital gains tax rates;

  • Identify the changes in deductions, exclusions, adjustments and tax credits resulting from the TCJA;

  • Calculate the alternative minimum tax (AMT) and Kiddie tax;

  • List the changes affecting Section 529 plans, ABLE accounts, discharge of student loan indebtedness, accounting for net operating losses and the individual responsibility requirement under the Affordable Care Act; and

  • Calculate the pass-through deduction available under IRC §199A.

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Additional Materials
Course document, glossary and index
Review Questions
Review Questions
Frequently Asked Questions
  • CPAacademy self-study courses are online.
  • The self-study format allows you to a) access the material online 24/7 and b) study at your own pace.
  • Per NASBA guidelines, you have one year from date of purchase to complete each program.
  • Complete your final exam at any time and get graded instantly. You can retake the exam at no additional charge (unlimited attempts).
  • Print your own certificate of completion on the spot upon passing the exam.
  • Grading policies: a) courses have a minimum passing score 70% b) test takers will not be provided feedback on failed exams.
  • Upon achieving a passing score, test takers will be notified of the correct answers to the questions missed.

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Paul Winn

Winn Publications
Financial Writer, Editor & Trainer
pjwinn@verizon.net
(757) 253-8075

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Paul J. Winn, CLU, ChFC has over thirty years experience in the life insurance and investment industry. As well as fifteen years as a financial writer, editor, and trainer. Paul has worked for Mutual Life Insurance Company of New York, Security Mutual Life Insurance Company, Principal Financial Group, and the Maryland Financial Corporation. Paul is a Published book author, writer & editor of major mutual life insurance company’s agent-training “university”, and the creator of more than 100 training courses in computer-based training, print and scripted classroom formats.

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CPAacademy.org (Sponsor Id#: 111889) 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.

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Training and continuing education courses dealing principally with life insurance, health insurance, annuities and taxation.