New Calendar View!
Content Provider
Paulwinn logo

Middle gusto
Self-Study CPE
2019 TAX FILING SEASON UPDATE
View Details/Register
DEATH AND TAXES: ESTATE PLANNING FUNDAMENTALS FOR ACCOUNTANTS
View Details/Register
TAX REFORM: STRATEGIES FOR YOUR INDIVIDUAL AND SMALL BUSINESS CLIENTS
View Details/Register
EFFECTIVE REPRESENTATION TO ADDRESS ENFORCED COLLECTION ACTIVITY FROM THE IRS
View Details/Register
HOME OFFICE DEDUCTION
View Details/Register
TAX TREATMENT OF SICKNESS & INJURY PLANS
View Details/Register
EARNED INCOME TAX CREDIT
View Details/Register
EDUCATION TAX BENEFITS
View Details/Register
TAX TREATMENT OF INDIVIDUAL RETIREMENT ARRANGEMENTS
View Details/Register
TAX TREATMENT OF RETIREMENT PLANS, PENSIONS AND ANNUITIES
View Details/Register
AFFORDABLE CARE ACT: INDIVIDUAL RIGHTS & RESPONSIBILITIES
View Details/Register
REASONABLE COMPENSATION FOR SHAREHOLDER-EMPLOYEES OF S-CORPS
View Details/Register
ESOPS 101: A DETAILED INTRODUCTION OF EMPLOYEE STOCK OWNERSHIP PLANS
View Details/Register
INDEPENDENT CONTRACTOR DILEMMA: 1099 VERSUS W-2
View Details/Register
1099 HEADACHES
View Details/Register
EARNED INCOME TAX CREDIT DUE DILIGENCE
View Details/Register
TAX TREATMENT OF LIFE INSURANCE PROCEEDS
View Details/Register
AFFORDABLE CARE ACT: EMPLOYER RIGHTS & RESPONSIBILITIES
View Details/Register
THE FUTURE OF IRS VOLUNTARY DISCLOSURES IN A POST-OVDP WORLD
View Details/Register
PUERTO RICO ACT 20/ACT 22 – THE UNBELIEVABLE NEW TAX STRATEGY
View Details/Register
INTRODUCTION TO INTUIT PROSERIES: TAX SOFTWARE DEMONSTRATION
View Details/Register
TAXES IN EMONEY: FINANCIAL PLANNING AFTER THE TAX CUTS AND JOBS ACT
View Details/Register
IRS FORM 1099 REPORTING: REPORTING REQUIREMENTS
View Details/Register
§199A FINAL REGULATIONS FINALLY DROP: CHOICES, CHOICES – WHICH WAY TO GO?
View Details/Register
FORM 1041: UNIQUE ASPECTS TO TAX ACCOUNTING FOR TRUSTS AND ESTATES
View Details/Register
THE IMPACT OF THE TAX CUTS & JOBS ACT ON LIFE INSURANCE
View Details/Register
TAX REFORM AND PASS THROUGH ENTITIES §199A: PLANNING FOR PROFESSIONAL PRACTICE
View Details/Register
WHAT CPAS AND FINANCIAL PLANNERS SHOULD KNOW ABOUT TRUSTS AND ESTATES
View Details/Register
§199A SMALL BUSINESS DEDUCTION OVERVIEW: STATUTORY FRAMEWORK & PLANNING STRATEGY
View Details/Register
THE SECTION 199A PASS-THROUGH DEDUCTION
View Details/Register
INTRODUCTION TO PROCONNECT TAX ONLINE: LIVE DEMO
View Details/Register
MANAGING COMPLEX IRS AUDITS OF MIDSIZE BUSINESS TAXPAYERS - EXPANDED
View Details/Register
TAX REFORM: OVERVIEW
View Details/Register
TAXATION OF IRAs AT DEATH
View Details/Register
Self study cpe
Tax Cuts & Jobs Act: Individual Tax Preparation

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 DateMar 26, 2019
Date OfferedMar 26, 2019
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.


This document based Self-Study has been updated for 2019.

Not logged
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.

Loading ...

Loading ...
Linkedin

Paul Winn

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

Paulwinn logo

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.

Nasba
Logo qas

NASBA Approved

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.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222

About Our Presenter

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