Top Year-End Tax Strategies

$219.00

SKU: 410993

Description

Learn to identify individual and business opportunities for tax savings and benefits.
U.S. taxpayers are still adjusting to tax changes and strategies due to the U.S. tax reform under the Tax Cuts and Jobs Act of 2017 (TCJA). Many aspects of tax planning and preparation continue to provide opportunities and benefits but limitations and costs may offset some gains.
However, by the end of 2025, there may be a sunset and expiration of many TCJA tax provisions. The taxpayers need to reassess whether they are factoring all of the benefits available under current law. This webinar will provide you with an overview of the tax preparation and planning issues that now apply to individuals and businesses, including changes in passthrough income and corporate taxes. While some tax planning occurs prior to the end of the year to adjust income and related expenses, significant tax decisions must be made at the time of filing the tax returns and extensions to file timely. The range of topics includes individual filing status, retirement contributions, and investment alternatives, along with business elections for depreciation, timing of business losses, and method of accounting issues. The tax decisions that impact your tax returns can have both current and future tax benefits and impacts.

Date: 2024-01-26 Start Time: 1:00 PM ET End Time: 2:40 PM ET

Learning Objectives

* You will be able to identify individual and business opportunities for tax savings and benefits.

* You will be able to understand U.S. individual tax elections and decisions made with annual tax filings.

* You will be able to understand U.S. passthrough taxes and corporate taxes and the classification of entities.

* You will be able to implement yearend tax strategies that should be in the filing of business returns.

Identifying Individual Income Tax Benefits
• Review of Updated Tax Rates and Brackets
• Comparison of Married Separate and Joint Filing
• Criteria for Qualifying for Each Filing Status
• Employment vs. Independent Contractor Status
• Optimizing Tax Benefits of Dependents
• State Tax Issues and Alternatives

Identifying Business Income Tax Benefits
• Tax Rules of Business Pass-Through Entities
• Depreciation Alternatives and Tax Elections
• Real Property and Personal Property Issues
• Claiming Business Losses and Limitations
• Foreign Assets and Income Reporting Issues

Tax Planning Update for Other Taxes and Credits
• Self-Employment Taxes and Issues
• Net Investment Income Taxes (Niit)
• Employment Taxes for Business Owners
• Alternative Minimum Tax (Amt)
• Foreign Tax Credits and State Credits

Top Issues for Tax Preparation Strategies
• Tax Issues Limited to Level of Income
• Capital Gains and Losses Tax Planning
• Tax Deferral vs. Tax Rates Decision
• Claiming Excess Deductions and Credits
• Timing and Reporting of Income Options

AIPB ,Enrolled Agents ,CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Thomas M. Kosinski, C.P.A., M.S.T.-Ostrow Reisin Berk & Abrams, Ltd.