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<h2> Course Information</h2>
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<dt class='text-primary'>Federal Tax Update Learning Objective:</dt>
<dd><p><small> After completing this program, participants will be able to differentiate federal tax law changes from the previous year, identify updated forms and rule changes and apply rules of federal tax law to preparing tax returns.</small></p></dd>
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<dt class='text-danger'>Ethics Learning Objective:</dt>
<dd><p><small>At the completion of this course, participants will be able to describe the rules in Amended Circular 230 that govern the practice of preparing taxes professionally; explain duties and restrictions of practicing before the IRS.</small></p></dd>
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<dt class='text-danger'>Understanding the Challenging Tax Issues Facing the Sole Proprietorship Course Learning Objective:</dt>
<dd><p><small>After completing the program, participants will be able to identify and categorize business expenses of sole proprietors.</small></p></dd>
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<h4 class="modal-title" id="myModalLabel">Federal Tax Update Topics Covered</h4>
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<li><small>Selected provisions of 2014 tax legislation</small></li>
<li><small>The Health Care Act including <strong>§36B</strong> premium assistance credit shared responsibility payment and review of the additional Medicare tax </small></li>
<li><small>Legislation of the 21st century affecting transactions in 2014 and beyond </small></li>
<li><small>Discussion of “Expiring Provisions Improvement Reform and Efficiency” (EXPIRE) Act</small></li>
<li><small>Hot topics from our own NSTP Hotline</small></li>
<li><small>Review of IRS announcements, rulings and regulations</small></li>
<li><small>Tax court case review as well as other judicial rulings</small></li>
<li><small>Understanding the importance of focusing on AGI</small></li>
<li><small>Discussion of IRS Notice issues </small></li>
<li><small>And a whole lot more…</small></li>
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<h4 class="modal-title" id="myModalLabel">Ethics Topics Covered</h4>
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<li><small>Introduction to the Responsibility of Ethics</small></li>
<li><small>Introduction to the Issues Addressed in <strong>Circular 230</strong></small></li>
<li><small>Issues Outside of Circular 230: Separating Personal and Business Relationships </small></li>
<li><small>The Scope of <strong>Circular 230</strong></small></li>
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<li><small><strong>Subpart A:</strong> Rules Governing Authority to Practice</small></li>
<li><small><strong>§10.8</strong> Return Preparation and Application of Rules to Other Individuals Preparing All or Substantially All of a Tax Return</small></li>
<li><small><strong>Subpart B:</strong> Duties and Restrictions Relating to Practice Before the IRS</small></li>
<li><small><strong>§10.27</strong> Fees</small></li>
<li><small><strong>§10.28</strong> Return of Client’s Record </small></li>
<li><small><strong>§10.30</strong> Solicitation</small></li>
<li><small><strong>§10.33</strong> Best Practices for Tax Advisors</small></li>
<li><small><strong>§10.34(a)</strong> Standards for Tax Returns and Documents, Affidavits and Other Papers</small></li>
<li><small>Issues of the<strong> PTIN</strong> and the Paid Preparer</small></li>
<li><small>Other Changes</small></li>
<li><small>Sample Engagement Letter</small></li>
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<h4 class="modal-title" id="myModalLabel">Understanding the Challenging Tax Issues Facing the Sole Proprietorship Course Topics Covered</h4>
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<li><small><strong>§162</strong> Ordinary and Necessary Business Expenses</small></li>
<li><small>Sole Proprietor Issues High Up on the IRS “Tax Gap” List</small></li>
<li><small>Due Diligence Issues of the Preparer</small></li>
<li><small><strong>Form 1099</strong> MISC Reporting Responsibility of Taxpayer</small></li>
<li><small>Net Trade or Business Loss vs. <strong>§183</strong> Hobby Loss Limitation</small></li>
<li><small>Self-Employment Tax Required on Net Business Income</small></li>
<li><small>Pension Contribution Amounts Allowable on Page 1 of Form 1040</small></li>
<li><small><strong>§195</strong> Startup Expenditures</small></li>
<li><small>Record Keeping Responsibilities of the Taxpayer and Preparer</small></li>
<li><small>Principle Business Activity and Standard Industry Code Issues</small></li>
<li><small><strong>Form 8829</strong> Home Office Deduction</small></li>
<li><small>Benefits of Hiring Spouse and Providing Health Benefits to that Spouse’s family</small></li>
<li><small>Business Owned Together By Spouses: Partnership vs. Election of Two Separate <strong>Schedule Cs</strong></small></li>
<li><small><strong>§274</strong> Substantiation Rules for all Allowable Deductions</small></li>
<li><small><strong>§465</strong> At Risk Limitation Issues</small></li>
<li><small>Acquisition and Sale of a Schedule C Business and §1060 Basis Issues</small></li>
<li><small><strong>§195</strong> Startup Expenditures</small></li>
<li><small><strong>§280F</strong> Automobile Use and Accountability</small></li>
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<dt class="text-primary">Federal Tax Update CE Program Standards </dt>
<dd><abbr title="Program Level"><strong>PL</strong></abbr>: Update </dd>
<dd><abbr title="Delevery Method"><strong>DM</strong></abbr>: Group Live</dd>
<dd><abbr title="Prerequisite"><strong>PR</strong></abbr>: Preparing Form 1040 and other federal forms</dd>
<dd><abbr title="Advance Preperation"><strong>AP</strong></abbr>: None</dd>
<dd><strong>IRS CE</strong>: Federal Tax Law – 5CE <br/> Federal Tax Update – 3CE</dd>
<dd><abbr title="NASBA Field of Study"><strong>NASBA FOS</strong></abbr>: Taxes – 8CPE </dd>
<dd><strong>CFP Board</strong>: Income Tax Planning – 8CE</dd>
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<dt class="text-danger">Ethics CE Program Standards </dt>
<dd><abbr title="Field of Study"><strong>FOS</strong></abbr>: Regulatory Ethics</dd>
<dd><abbr title="Delevery Method"><strong>DM</strong></abbr>: Group Live</dd>
<dd><abbr title="Prerequisite"><strong>PR</strong></abbr>: None</dd>
<dd><abbr title="Advance Preperation"><strong>AP</strong></abbr>: None</dd>
<dd><strong>IRS CE</strong>: Ethics 2CE</dd>
<dd><abbr title="NASBA Field of Study"><strong>NASBA FOS</strong></abbr>: Regulatory Ethics 2CPE </dd>
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<dt class="text-danger">Understanding the Challenging Tax Issues Facing the Sole Proprietorship CE Program Standards </dt>
<dd><abbr title="Program Level"><strong>PL</strong></abbr>: Intermediate </dd>
<dd><abbr title="Delevery Method"><strong>DM</strong></abbr>: Group Live</dd>
<dd><abbr title="Prerequisite"><strong>PR</strong></abbr>: Knowledge of preparing Form 1040</dd>
<dd><abbr title="Advance Preperation"><strong>AP</strong></abbr>: None</dd>
<dd><strong>IRS CE</strong>: Federal Tax Law – 2CE</dd>
<dd><abbr title="NASBA Field of Study"><strong>NASBA FOS</strong></abbr>: Taxes – 2CPE </dd>
<dd><strong>CFP Board</strong>: Income Tax Planning – 2CE</dd>
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