Courses
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Filing Status: Rules and Planning
Filing status impacts the tax brackets and what deductions and credits the taxpayer can claim. Joint versus separate returns for married taxpayers are reviewed in-depth, as well as the requirements for filing HOH and surviving spouse/widower status.
$79
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Tax Credits
Tax credits provide dollar-for-dollar tax reduction. We review rules related to selected tax credits for individuals and businesses, how they are claimed on the individual or business tax return, and the impact of tax credits on other tax attributes.
$79
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State Tax Nexus
Introductory and higher-level tax law principles with regards to state and local taxation of income are covered. Viewers will identify and source income for taxpayers, and allocate and apportion business and non-business income for business entities.
$79
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Bundle: On-Demand PFIC Series (2022)(NASBA)
3 CoursesThese courses provide a close look at the taxation of passive foreign investment companies and cover the default §1291 treatment as well as the §1296 mark to market and §1295 qualified electing fund elections. Form 8621 calculations included.
$395
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PFIC Fundamentals (2022) (NASBA)
This course is a primer on how to deal with passive foreign investment companies. The regulations governing the taxation of PFICs is among the most complex in the Internal Revenue Code.
$149
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PFIC Masterclass: Section 1291 (2022) (NASBA)
This course includes comprehensive computations required to complete Form 8621 under the default §1291 regulations. This course is aimed at practitioners with an intermediate level of understanding of PFIC taxation.
$149